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How much does the job pay? usfhp mail order pharmacy Under this policy change, employees could instead use the additional income to purchase a more affordable insurance policy that better suits their needs. Eliminating the tax exemption for employer-provided health insurance would also eliminate the threat to workers of simultaneously losing their job and their health care benefits. Brigitte Madrian in a 1994 article in the Quarterly Journal of Economics estimated that the current employer-provided health insurance system reduces voluntary job changes by around 25 percent. This makes the labor market much less efficient and "locks in" many workers to their current employer.