The National Academies of Sciences, Engineering, and Medicine's Roundtable on Population Health Improvement has been focused on the subject of dependable resources for population health since its inception in 2013. On December 7, 2017, the roundtable convened a workshop to explore tax policy as it relates to advancing population health, health equity, and economic prosperity. This publication summarizes the presentations and discussions from the workshop.

Contents

• The National Academies of SCIENCES • ENGINEERING • MEDICINE
• PLANNING COMMITTEE ON EXPLORING TAX POLICY TO ADVANCE POPULATION HEALTH, HEALTH EQUITY, AND ECONOMIC PROSPERITY
• ROUNDTABLE ON POPULATION HEALTH IMPROVEMENT
• Reviewers
• Acronyms and Abbreviations
• 1. Introduction
  • WORKSHOP OBJECTIVES
  • ORGANIZATION OF THE WORKSHOP AND PROCEEDINGS
• 2. Understanding the Basics of Tax Policy and State Budgets
  • TAX POLICY BASICS
  • THE FISCAL ENVIRONMENT OF STATE BUDGETS
• 3. Creating a Pipeline of Financing for Population Health: Exploring Sin Taxes and Tax Credits
  • SIN TAXES
  • EXPLORING TAX CREDITS TO FINANCE POPULATION HEALTH INVESTMENTS
• 4. Designing Sound Population Health Tax Policy: Small Group Activity
  • TAX POLICY PROPOSALS: SMALL GROUP REPORTS
• 5. Informing Sound Population Health Tax Policy in the Current Environment
  • TAX EXPENDTURE CASE EXAMPLES
  • TAX CASE EXAMPLES
  • PROVIDER ASSESSMENT CASE EXAMPLES
  • ADVANCING TAX POLICY FOR POPULATION HEALTH
• 6. Reflections on the Day
  • PARTICIPANT PERSPECTIVES
• Appendix A. References
• Appendix B. Workshop Agenda
• Appendix C. Small Group Exercise Materials
• Appendix D. Biographical Sketches of Workshop Speakers and Moderators

Suggested citation:

National Academies of Sciences, Engineering, and Medicine. 2019. Exploring tax policy to advance population health, health equity, and economic prosperity: Proceedings of a workshop. Washington, DC: The National Academies Press. doi: https://doi.org/10.17226/25237.

Digital Object Identifier: https://doi.org/10.17226/25237

Additional copies of this publication are available from the National Academies Press, 500 Fifth Street, NW, Keck 360, Washington, DC 20001; (800) 624-6242 or (202) 334-3313; http://www.nap.edu.

Printed in the United States of America