In Reply: Dr Floyd and colleagues raise important questions about our proposal to assign taxes a central role in health care reform, rather than view them merely as a source of revenue. We argued that the antiquated tax structure now funding health care badly needs an overhaul, and we advocated a plan to finance universal health insurance vouchers with a VAT. This would convert the fragmented confederation of health care subgroups into a unified system covering everyone, young and old, employed or not.
Sessions SY, Lee PR. The Role of Tax Reform in Health Care Reform—Reply. JAMA. 2009;301(12):1226-1227. doi:10.1001/jama.2009.301