In this article, the authors argue that a special tax on reinsurance would reduce the supply of reinsurance, increase the cost to customers, and decrease the amount of coverage. They draw from their recent study, ‘‘The Impact of Offshore Affiliate Reinsurance Tax Proposals on the U.S. Insurance Market,’’ conducted for the Coalition for Competitive Insurance Rates and funded by the Association of Bermuda Insurers and Reinsurers.

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Evaluating the Impact of an Offshore Reinsurance Tax