"On the one hand, the current tax preference for employer-provided health benefits costs the federal government more than $300 billion per year and represents an open-ended subsidy that benefits high-wage workers more than low-wage workers while leading to more generous insurance than would otherwise be the case.... On the other hand, this is not the only possible approach to constraining health spending, and the Cadillac tax would hit low-income workers and the chronically ill hardest by encouraging employers to increase deductibles and co-pays."  MORE >>