How Does the Tax Code Contribute to Rising Healthcare Costs

How does the tax code contribute to rising healthcare costs?

A) Since health insurance benefits are untaxed, workers have an incentive to receive more of their compensation in the form of health insurance benefits.
B) Since services are not subject to state sales taxes, households tend to spend more of their money on healthcare services than on other goods.
C) Since healthcare purchases are subject to such high taxes, total spending on healthcare (including taxes) is quite high.
D) Since the tax code provides exemptions for research and development, it provides an incentive for businesses to develop high-tech and expensive new treatments.