Emanuel, Ezekiel J. and Victor R. Fuchs, “Healthcare Vouchers, A Proposal for Universal Coverage,” New England Journal of Medicine, 03/24/05

“Some people reflexively reject a value-added tax as regressive. However, the distributional impact of the voucher proposal requires looking at the benefits as well as the tax burden. All things considered, the program is progressive, since it implicitly subsidizes the poor. It is not an accident that countries such as Norway and Sweden, which provide universal health coverage, make substantial use of value added taxes to fund social programs.” 

(VATinfo Note: This proposal is updated and presented in detail in “Universal Healthcare, Guaranteed, A Simple Secure Solution for America,” Ezekiel J. Emanuel, Public Affairs, Jackson, TN, 2008