A tax reform strategy to deal with the uninsured |
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Authors: | S M Butler |
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Affiliation: | Heritage Foundation, Washington, DC 20002. |
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Abstract: | The high level of ininsurance in the United States is due in large measure to the tax treatment of health care, which is based on the tax exclusion for company-provided plans. Correcting the perverse incentives for providers and patients resulting from this tax treatment is the crucial step to creating a national health care system that is affordable and efficient. The Heritage Foundation proposal calls for the elimination of the current tax exclusion and its replacement with a system of refundable tax credits for the purchase of health insurance and medical services. |
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