The Center on Budget and Policy Priorities has published Limiting the Tax Exclusion For Employer-Sponsored Insurance Can Help Pay For Health Reform, by Paul N. Van de Water:
Although the tax exclusion provides a big boost to employer-sponsored health coverage, it is poorly targeted. It gives the greatest benefit to those with the highest incomes, although they are the group that least needs help paying for health insurance. The 24% of tax units with incomes over $75,000 in 2004 received almost half of the benefits of the exclusion, while the 27% of tax units with incomes under $20,000 received just 6% of the benefits.
