Tax reform, part 3: Tax employer health care benefits; offer a tax credit to health insurance purchasers

Source: Independent Institute
by Randall Holcombe

"In an earlier blog post I suggested eliminating all personal tax deductions, with a possible exception related to health care. One of the well-publicized problems with the American health care system is that employer-provided health insurance is not taxed, pushing us to a system in which people get health insurance from their employers. A better option would be to allow a competitive market in which people shop for their own health insurance, as they do with homeowner insurance, auto insurance, life insurance, and really, all insurance except for health insurance." (08/16/17)

http://blog.independent.org/2017/08/16/tax-reform-iii-tax-employer-health-care-benefits-offer-a-tax-credit-to-health-insurance-purchasers/