Consider each of the following forms of income not presently included in the definition of income used on the U.S. income tax. Explain whether each should be included if the tax base were broadened to a Haig-Simons definition of income.
a. Value of health insurance provided by employer
b. Value of parking benefits provided by employer
c. Cash value of life insurance policies
d. Implicit rental value of automobiles owned
e. State lottery winnings