Tax Law as Health Law: Fiscal Policy, Inequality, and Access to Care

Receptionist at a hospital helping a patient

The American Tax Policy Institute and the Health Law Program at the Elisabeth Haub School of Law at Pace University Present

A Webinar on Tax Law as Health Law: Fiscal Policy, Inequality, and Access to Care

Monday, May 11, 2026 | 12:00 p.m.

Tax law is one of the most powerful and least visible determinants of health care access in the United States. Through mechanisms such as Medicare and Medicaid financing, the exclusion for employer-sponsored insurance, premium tax credits for coverage purchased on state exchanges (and related employer penalties), the definition of “medical care,” nondiscrimination rules affecting highly compensated employees, nonprofit hospital tax exemptions, Health Savings Accounts, and more, the tax system shapes who has access to care, what services are covered and incentivized, and how health risks and costs are allocated across populations. At a time of major federal tax legislation and renewed pressure on public health financing, understanding the intersection of taxation and health law is more urgent than ever.

This webinar features leading law professors, economists, accountants, and practicing lawyers to examine how tax policy functions as a form of health governance. The speakers will explore how tax expenditures and fiscal design influence coverage, reinforce or mitigate inequality, and allocate responsibility for financing care among individuals, employers, and the state. Drawing on doctrinal analysis, empirical research, and practice-based insight, the panel will illuminate how tax law not only raises revenue but also structures the legal and institutional foundations of the American health system.

The program is designed for members of the general public, students, scholars of taxation and health law, policymakers, practitioners, and anyone interested in the role of fiscal policy in advancing or undermining health equity.

This program is free and open to the public.

Professional education credits are not available for this program.

Register for Event

Program Chair

ATPI President and University Distinguished Professor, Elisabeth Haub School of Law at Pace University

Moderator

Faculty Director of Health Law and Policy Certificate and Associate Professor of Law, Elisabeth Haub School of Law

Panelists

May 11
12:00pm to 1:15pm
Event Type:
Elisabeth Haub School of Law
Add To Calendar2026-05-11 12:00:00 2026-05-11 13:15:00 Tax Law as Health Law: Fiscal Policy, Inequality, and Access to Care

The American Tax Policy Institute and the Health Law Program at the Elisabeth Haub School of Law at Pace University Present

A Webinar on Tax Law as Health Law: Fiscal Policy, Inequality, and Access to Care

Monday, May 11, 2026 | 12:00 p.m.

Tax law is one of the most powerful and least visible determinants of health care access in the United States. Through mechanisms such as Medicare and Medicaid financing, the exclusion for employer-sponsored insurance, premium tax credits for coverage purchased on state exchanges (and related employer penalties), the definition of “medical care,” nondiscrimination rules affecting highly compensated employees, nonprofit hospital tax exemptions, Health Savings Accounts, and more, the tax system shapes who has access to care, what services are covered and incentivized, and how health risks and costs are allocated across populations. At a time of major federal tax legislation and renewed pressure on public health financing, understanding the intersection of taxation and health law is more urgent than ever.

This webinar features leading law professors, economists, accountants, and practicing lawyers to examine how tax policy functions as a form of health governance. The speakers will explore how tax expenditures and fiscal design influence coverage, reinforce or mitigate inequality, and allocate responsibility for financing care among individuals, employers, and the state. Drawing on doctrinal analysis, empirical research, and practice-based insight, the panel will illuminate how tax law not only raises revenue but also structures the legal and institutional foundations of the American health system.

The program is designed for members of the general public, students, scholars of taxation and health law, policymakers, practitioners, and anyone interested in the role of fiscal policy in advancing or undermining health equity.

This program is free and open to the public.

Professional education credits are not available for this program.

Register for Event

Description
America/New_York public