Butler S M
Heritage Foundation, Washington, DC 20002.
JAMA. 1991 May 15;265(19):2541-4.
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.
美国高比例的未参保情况在很大程度上归因于对医疗保健的税收待遇，这种待遇基于对公司提供的保险计划的税收豁免。纠正这种税收待遇给医疗服务提供者和患者带来的不当激励，是创建一个负担得起且高效的全国医疗保健系统的关键一步。传统基金会的提议要求取消当前的税收豁免，并用一种可退还的税收抵免制度取而代之，用于购买医疗保险和医疗服务。
