No, that website is mistaken, or at least not addressing the same thing we're talking about.

http://www.healthaffairs.org/healthpolicybriefs/brief.php?br...

Here's the important bits:

A 40 percent excise tax will be assessed, beginning in 2018, on the cost of coverage for health plans that exceed a certain annual limit ($10,200 for individual coverage and $27,500 for self and spouse or family coverage). Health insurance issuers and sponsors of self-funded group health plans must pay the tax of 40 percent of any dollar amount beyond the caps that is considered "excess" health spending.

So, you cherry picked a bunch of stuff here.

1) Neglected to state it starts 4 years from now...a lot can happen in that time.

2) Neglected to state 10K limit is for individuals, 27K for families.

3) Confused excise tax and tax exemption.

I don't think anything here refutes my point or makes what I said incorrect.

You complained that no one is proposing that we tax employer health plans instead of creating a subsidy that distorts the market and raises prices.

I point out that the ACA did do that. Not enough to yours or my liking, but it did nonetheless.

Your response is to complain that it didn't go far enough. Sure. But the least you can do is recognize that the ACA certainly does do something in the spirit of what you were claiming no one had attempted. That doesn't mean you have to like the law as a whole.