We have so many tax benefits for corporations that offer employee services (health care, child care, retirement savings) -- why should these tax benefits be tie

We have so many tax benefits for corporations that offer employee services (health care, child care, retirement savings) -- why should these tax benefits be tied to employment and not be universal? Why is childcare offered by an employer to an employee deductible, but, not when the employee purchase it directly? Why does a 401k have such a higher pre-tax maximum compared to a personal IRA? Why isn't personally purchased health insurance deductible?