enable employees to obtain tax benefits for health !
             insurance through their employers. Today, the vast majority of insured Americans acquire their health insurance through the workplace. ERISA governs the employer-based health system to protect employees from the potential abuses from their health plans (Amer. Psych. Assc.). Although both the tax code and ERISA were concocted to help and protect employees, they play an indirect role in shaping the inefficiencies that envelop the employer-based system of health care. Subsequently, regulations imposed by managed care organizations (MCO) on physicians also contribute to the inefficiency. Under today's tax code, Americans can receive a discount on health insurance, granted that they attain it through an employer. The reason for this stems from a single provision of the Internal Revenue Code, "which excludes employer premiums from the employee's taxable income" (Goodman). This means that health benefits provided by insurers are exempted from an individual's earnings, treating them a!
             s if they were expendable to the actual income. This tax alleviation "can reduce the cost of health insurance by 30 percent or more for an average-income family" (Goodman). By calculation, "an extra dollar of earnings can be used to buy a dollar's worth of health insurance as an alternative to 70 cents of take-home pay" (Goodman). In contrast, individuals who purchase their own health insurance receive no tax benefits; therefore, most employees choose to join their employer-based health plan coverage. Many employers want to ensure that their workers have good access to health care so that they are more likely to stay healthy. Despite having to provide health insurance for their employees, employers also have to worry about the competition in the market. Because of this added obstacle, "employers will strive to push their employees into the least expens...