Problem: What are the best policies to control the use of unnecessary services? Then: how would you determine whether soda and sin taxes, and the tax exclusion for employer insurance are morally and politically warranted? How should they be designed?
According to White "The Tax Exclusion for Employer-Sponsored Health Insurance is not Regressive - But What is It?" and
Read entire article: "Who Benefits from Health-Care Related Tax Expenditures"