The deductibility of health care costs should be eliminated. As indicated in the original post, “The elimination of tax deductibility of health care premiums and related costs would, by itself, very substantially increase tax revenues. Accordingly, broad offsetting income tax rate reductions could and should be enacted simultaneously.”
No, it will not increase tax revenues. It has been proven over and over and over again that raising taxes does not increase revenue. What will happen here is that less people will end up with health insurance, not the same number with the government getting the taxes for the same amount.
Things don’t happen in a vacuum.
It is not a subsidy, unless you believe that all money belongs to the government. Do you believe that all money belongs to the government?