Of course not. I briefly mentioned libertarian support for the Obamacare “Cadillac tax” in an article a few months back, “Sound Tax Policy.” Now, it has come up again. The Cadillac tax “caps the special tax preference for fringe benefits (if your employer provides you a health insurance policy as part of your compensation, that type of income isn’t taxed, unlike your cash wages).” I say the more tax preferences the better. And the more deductions, credits, loopholes, breaks, shelters, and exemptions the better as well, as I argue here. No new taxes are good. Period.

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