I don't understand the rationale for taxing high-cost employer plans. I have a self-interest here as I provide top-tier health insurance, but I never thought doing so added to the problems of our health care system. Taxation creates incentives, and the incentive here is to reduce the plan offered to employees. This would bring down the average cost of care for the population, I guess, but worse plans create incentives to skip medical care for mild problems and wait until they become a crisis, which is not good overall.