Universal Health Insurance in the Clinton Plan: Coverage as a Tax-Financed Public Good
分析了克林顿医改计划中公共产品融资方式的差异，指出对低工资小企业的补贴扭曲了劳动力和产品市场，并隐含对中等收入家庭的人头税，主要目的是压低全民覆盖的预算成本。
The financing arrangements embodied in the Clinton health reform plan involve some important differences in the way in which public goods are usually financed. The subsidies to small, low-wage firms mandated to provide benefits distort markets in both labor and products, and offer incentives for the creation of small firms. In addition, the financing scheme implicitly envisions a head tax on families at modest income levels but offers a possible rationale for it. Nevertheless, the main reason for many of the financing features appears to be an attempt to hold down the apparent budgetary cost of universal coverage.