17 pages. "[T]he current tax treatment of health care benefits provides strong incentives to employers who purchase health care for their employees to focus on the overall health of their employees and to use their leverage to improve the quality and cost of the health care system. Furthermore, changes to the tax treatment of health care benefits may discourage employers from offering coverage to their employees.... [L]imiting or eliminating the current tax exclusion of employer-provided health care benefits could cost our system far more than any benefits it may provide."  MORE >>