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Letters |

The Role of Tax Reform in Health Care Reform

James S. Floyd, MD; Sidney M. Wolfe, MD; Marcia Angell, MD
JAMA. 2009;301(12):1226-1227. doi:10.1001/jama.2009.300
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To the Editor: In their Commentary, Drs Sessions and Lee1 outlined the rationale for using tax reform to drive health care reform. While we agree with their call for a single program covering all US residents, and that the current fragmented system encourages health care institutions and physicians to shift costs, we disagree with their conclusion that the way forward is the creation of a voucher system to pay private insurers, financed by a regressive value-added tax (VAT).

First, a VAT would inflict a higher tax rate on the poor than the wealthy because the poor spend more of their income on consumer goods. For many poor Medicaid recipients who currently pay little or no federal taxes, a VAT would likely represent a severe financial hardship. Sessions and Lee state that this effect would be cushioned by adjusting other elements of the tax system, but they do not say how.

Second, by retaining private insurers they ensure the continuation of bureaucratic waste, preventing cost containment. Overhead of private insurers has averaged 12%—compared with 3% for Medicare—and total administrative costs have accounted for more than 30% of health care spending.2

Third, Sessions and Lee assert that competition among private insurers would lead to improved quality and satisfaction. This flawed argument can be used to justify the current failed system, which encourages for-profit care and treats health care as a commodity to be purchased in an imaginary free market. Rather, a growing body of evidence indicates that for-profit institutions deliver inferior care at inflated prices.3 Moreover, experience with private Medicare health maintenance organization programs indicates that insurers will mainly compete for healthy patients while discouraging the enrollment of those with costly and unprofitable illnesses.4

We believe that only the elimination of private health insurance and the creation of a single, national health insurance plan covering everyone can simultaneously address the problems of cost, quality, and access. The authors' claim that “proponents of single-payer plans . . . seldom provide much detail [on what taxes should be increased]” is incorrect; a 2003 JAMA article outlined a plan of progressive taxation to fund a national health insurance plan.5

AUTHOR INFORMATION

Financial Disclosures: None reported.

REFERENCES

Sessions SY, Lee PR. Using tax reform to drive health care reform: putting the horse before the cart.  JAMA. 2008;300(16):1929-1931
PubMedCrossRef
Woolhandler S, Campbell T, Himmelstein DU. Costs of health care administration in the United States and Canada.  N Engl J Med. 2003;349(8):768-775
PubMedCrossRef
Woolhandler S, Himmelstein DU. Competition in a publicly funded healthcare system.  BMJ. 2007;335(7630):1126-1129
PubMedCrossRef
Biles B, Dallek G, Nicholas LH. Medicare advantage: déjà vu all over again?  Health Aff (Millwood). 2004;(suppl Web Exclusives)  W4-586-97
PubMed
Woolhandler S, Himmelstein DU, Angell M, Young QD.Physicians' Working Group for Single-Payer National Health Insurance.  Proposal of the Physicians' Working Group for Single-Payer National Health Insurance.  JAMA. 2003;290(6):798-805
PubMedCrossRef

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Sessions SY, Lee PR. Using tax reform to drive health care reform: putting the horse before the cart.  JAMA. 2008;300(16):1929-1931
PubMedCrossRef
Woolhandler S, Campbell T, Himmelstein DU. Costs of health care administration in the United States and Canada.  N Engl J Med. 2003;349(8):768-775
PubMedCrossRef
Woolhandler S, Himmelstein DU. Competition in a publicly funded healthcare system.  BMJ. 2007;335(7630):1126-1129
PubMedCrossRef
Biles B, Dallek G, Nicholas LH. Medicare advantage: déjà vu all over again?  Health Aff (Millwood). 2004;(suppl Web Exclusives)  W4-586-97
PubMed
Woolhandler S, Himmelstein DU, Angell M, Young QD.Physicians' Working Group for Single-Payer National Health Insurance.  Proposal of the Physicians' Working Group for Single-Payer National Health Insurance.  JAMA. 2003;290(6):798-805
PubMedCrossRef
March 25, 2009
Samuel Y. Sessions, MD, JD; Philip R. Lee, MD
JAMA. 2009;301(12):1226-1227.
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