title: A tax reform strategy to deal with the uninsured.
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.
authors.affiliation: Heritage Foundation, Washington, DC 20002.
authors.forename: S M
authors.initials: SM
authors.lastname: Butler
mesh_terms: D035082:Federal Government; D005582:Foundations; D006264:Health Benefit Plans, Employee / Q000191:economics*; D006291:Health Policy / Q000592:standards*; D006297:Health Services Accessibility / Q000191:economics* / Q000331:legislation & jurisprudence; D007183:Income Tax / Q000331:legislation & jurisprudence*; D007250:Inflation, Economic; D037141:Mandatory Programs; D008489:Medical Indigency / Q000191:economics* / Q000331:legislation & jurisprudence; D009310:National Health Insurance, United States / Q000458:organization & administration; D016134:Organizational Policy; D014481:United States