A few years ago, Starbucks identified three areas in which government could impact the company's ability to maximize profits in its Corporate Social Responsibility Report: (1) U.S. Tax Policy, (2) U.S. Trade Policy and (3) U.S. Healthcare Policy. Starbucks notes that (1) sound tax policy is critical to its continued competitiveness, (2) bilateral and multilateral trade agreements help to create opportunities for corporate investment in emerging markets, and (3) rising healthcare costs could make it more difficult for the company to continue to provide healthcare benefits to its employees.