Tax Exempt Financing of Health Care Facilities as a Component of the Market Approach to Health Care Cost Containment

This Comment will discuss the current health delivery system in the context of a Market Approach to health care cost containment. Political and financial issues in health care as well as current judicial and tax policies affecting Market Approach theory will be examined. The Comment concludes that targeted tax exempt financing must play a major role in establishing competitive forces in the health care delivery system.