This paper describes the tax treatment of health coverage and health care spending and explores the potential impact of recent tax reform proposals. The paper summarizes the criticisms of the current system and analyzes various alternatives including capping the open-ended tax exclusion of health benefits provided by employers and unions, eliminating the exclusion, and establishing a tax credit.
Polzer, Karl, "Retooling Tax Subsidies for Health Coverage: Old Ideas, New Politics" (1998). National Health Policy Forum. Paper 12.