Health Reform- Capping the Employer Tax Benefit

To me this is a no-brainer. Right now, the government subsidizes employer-provided health benefits by about 35% (the corporate tax rate). That creates a huge incentive for companies to provide rich health benefits for employees who might otherwise choose to opt for less generous coverage (higher co-pays, etc), and get higher wages instead. Less generous coverage would make employees use health care more sparingly (YES! We need to do that), which would lower health care costs.
Fortunately, an op-ed in the Washington Post by Len Burman (of the Urban Institute, and once a CBO analyst) makes these points much more convincgly than I can, so here's the link to "Give Up a Benefit, Get a Job."