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Thus, just as the costs of basic food, clothing, shelter, and transportation should be excluded from the tax base, so should the cost of basic medical care. In the same way that personal and dependency exemptions make the tax system sensitive to differences in the cost of subsistence attributable to differences in family size, a tax allowance for the cost of basic health insurance should be sensitive to age- and sex-based differences in the cost of such insurance...
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In the same way that personal and dependency exemptions make the tax system sensitive to differences in the cost of subsistence attributable to differences in family size, a tax allowance for the cost of basic health insurance should be sensitive to age- and sex-based differences in the cost of such insurance...
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