Who uses flexible spending accounts: Effects of employee characteristics and employer strategies

Social Sciences

• employer 100%
• employee 89%
• income tax 38%
• Equitable use 26%
• firm 24%
• medical expenses 24%
• cost sharing 21%
• health insurance coverage 20%
• participation 16%
• taxes 16%
• health insurance 16%
• purchase 14%
• empirical research 13%
• coverage 11%
• health care 11%
• income 10%
• worker 9%
• education 4%

Medicine & Life Sciences

• Occupational Groups 91%
• Income Tax 50%
• Health Insurance 29%
• Cost Sharing 21%
• Taxes 19%
• Empirical Research 18%
• Insurance Coverage 16%
• Family Health 16%
• Health Policy 14%
• Health Expenditures 14%
• Income 11%
• Observational Studies 10%
• Demography 9%
• Education 8%
• Delivery of Health Care 8%