It's nearly equivalent to a land value tax. There won't be any more land if you tax it less, and there won't be more doctors either.
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That tax credit essentially makes sick people indentured to their employers. So repeal it for free money and improved labour mobility!
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Minus the costs of the required infrastructure upgrades after the resulting riots.
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Serfs adjust to circumventing government pay caps by dispensing new benefits. Benefits become a "new standard." Government yanks rug again..
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Tho it probably makes sense to reduce or eliminate the tax subsidy, lots of data suggests it's not meaningfully capped.
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