Regent Journal of Law and Public Policy, Vol. 2, p. 63, 2010
22 Pages Posted: 18 Feb 2012
Date Written: May 21, 2010
An economic crisis, sky-rocketing healthcare costs, and millions of Americans without health insurance combine to bring to the public square not only the possibility of a meaningful debate but the political perfect storm that might unearth entrenched partisans and bring about meaningful healthcare reform. The current taxation of expenditures for healthcare is a complex, unjust, uneconomical, and inefficient system. This article seeks to refute revisionist historians who might argue that healthcare in the workplace had no meaningful presence until World War II and to highlight the reasons for the development of employer-provided healthcare; to explain the fundamental inequities wrought by the current tax subsidies granted health benefits; to suggest reasons for reform; and to provide a framework for evaluating reform proposals.
Keywords: tax, healthcare, reform, taxation, health, insurance
JEL Classification: A13, K32, K34
Suggested Citation: Suggested Citation
Brown, Eleanor Weston, Healing Healthcare Through Tax Reform (May 21, 2010). Regent Journal of Law and Public Policy, Vol. 2, p. 63, 2010. Available at SSRN: https://ssrn.com/abstract=2007250