The USA created the healthcare service salary gravy-train and the healthcare insurance tax subsidy.
By having employer paid tax-deductible premiums the costs were subsidized by the tax deduction as an expense ( a 35% tax subsidy today).
If there was no corporate tax and no expense subsidy the US healthcare cost would drop fast. There could be a higher rate for dividend and corporate bond income to replace the corporate tax rate repeal. Ultimately, the profits of a corporation are the property of the shareholders and would have to be disbursed by law with allowances for retained income kept in place.
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