This paper examines fundamental tax reform as it relates to employment-based health benefits and health insurance. It focuses on the specifics of the Bush proposal, but the issues apply to the overall concept of changing the way health insurance is taxed. It summarizes the current tax treatment...

This paper shows cost, benefit, national saving, and growth projections under five options for reforming the Old-Age and Survivors Insurance (OASI) program. Of these, two are partially privatized (quot;two-tieredquot;) options with individual account contributions equal to 5 percent of taxable...