Taxes on high-premium insurance policies would lead many employees and employers to shift their sources of tax-free income from these health-insurance benefits to other forms of untaxed compensation. If they do this, the government would not collect the additional revenue from the insurance companies, employers, or employees.
此外，相关的两条筹资渠道也不确定。对高保费保单的税收会导致许多雇员和雇主将免税收入的来源从医疗保险收益转向其它形式的免税酬劳。如果他们真的这样做，政府就无法从保险公司、雇主或雇员那里得到额外的收入。