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Employer-Based Health Insurance: Why Congress Should Cap Tax Benefits Consistently

Too many Americans do not fully understand how the health insurancethey receive through their employer is financed. Formal premiumpayments to health insurance companies are made by employers justas employers pay for other fringe benefits. Placing a cap on taxbenefits for employer-sponsored health insurance increases healthplan transparency and places a greater emphasis on plan quality,not size.
United States Jason Roffenbender Max Baucus Amitabh Chandra Katherine Baicker Heritage Foundation

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