The Health Insurance Mandate -- A Tax Or a Taking? PDF Download
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Author: Karl M. Manheim
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
The Patient Protection and Affordable Care Act (ACA) requires Americans to have or buy health insurance. The “individual mandate” was upheld in National Federation of Independent Business v. Sebelius, as an exercise of Congress' tax power. While Congress often uses its tax power to reward desired purchases, it has never before imposed a tax for failure to buy. Some inactions can be taxed; others cannot (e.g., refusal to go to church). If there is a constitutional right not to consume private goods, a tax on those who decline might violate the Takings Clause. NFIB did not address other constitutional problems with the mandate. This article explores whether a consumption mandate is a novel form of “taking,” and whether the option to pay a tax instead is a constitutional alternative. It is a close question and provides an opportunity to examine recent takings cases involving the imposition of monetary burdens.
Author: Karl M. Manheim
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
The Patient Protection and Affordable Care Act (ACA) requires Americans to have or buy health insurance. The “individual mandate” was upheld in National Federation of Independent Business v. Sebelius, as an exercise of Congress' tax power. While Congress often uses its tax power to reward desired purchases, it has never before imposed a tax for failure to buy. Some inactions can be taxed; others cannot (e.g., refusal to go to church). If there is a constitutional right not to consume private goods, a tax on those who decline might violate the Takings Clause. NFIB did not address other constitutional problems with the mandate. This article explores whether a consumption mandate is a novel form of “taking,” and whether the option to pay a tax instead is a constitutional alternative. It is a close question and provides an opportunity to examine recent takings cases involving the imposition of monetary burdens.
Author: Tamara Thompson
Publisher: Greenhaven Publishing LLC
ISBN: 0737771496
Category : Young Adult Nonfiction
Languages : en
Pages : 130
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Book Description
The Patient Protection and Affordable Care Act (ACA) was designed to increase health insurance quality and affordability, lower the uninsured rate by expanding insurance coverage, and reduce the costs of healthcare overall. Along with sweeping change came sweeping criticisms and issues. This book explores the pros and cons of the Affordable Care Act, and explains who benefits from the ACA. Readers will learn how the economy is affected by the ACA, and the impact of the ACA rollout.
Author: Henry Aaron
Publisher: Rowman & Littlefield
ISBN: 0815701977
Category : Medical
Languages : en
Pages : 295
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Book Description
A Brookings Institution Press and Urban Institute publication Few people realize that one of the nation's largest health programs runs through the tax system. Reformers of all stripes propose to modify current tax rules as part of larger programs to increase coverage and control costs. Is the current system working? Will tax-based reforms achieve their goals? Several of the nation's foremost experts on taxation and health policy address these questions in Using Taxes to Reform Health Insurance, a joint product of the Urban-Brookings Tax Policy Center and the American Tax Policy Institute. Led by respected economists Henry Aaron of the Brookings Institution and Leonard Burman of the Urban Institute, contributors examine the role taxes currently play, the likely effects of recently introduced health savings accounts, the challenges of administering major subsidies for health insurance through the tax system, and options for using the tax system to expand health insurance coverage. No taxpayer or consumer of health care services can afford to ignore these issues.
Author: Jeffrey H. Kahn
Publisher:
ISBN:
Category :
Languages : en
Pages : 0
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Book Description
In 2010, President Obama signed legislation that significantly altered the healthcare and health insurance markets in the United States. An integral part of that reform is the individual mandate, a provision that requires individuals to purchase and maintain healthcare insurance. Failure to maintain such coverage subjects an individual to a tax penalty. The Supreme Court upheld the constitutionality of that provision under Congress's taxing power. Despite the Supreme Court upholding the individual mandate, fundamental questions remain. This Article addresses the question of whether the use of a tax penalty to encourage taxpayers to do something that the government desires is normatively a bad policy. Many commentators have contended that a tax penalty is economically equivalent to the current tax system's use of deductions and credits to encourage behavior. This Article argues that despite some similarity, there are major differences between the two that should lead Congress to reconsider the desirability of using a tax penalty approach in the future. This Article also considers whether the use of the Internal Revenue Service to administer and enforce a penalty that has little to do with the correct baseline of income will have an adverse effect on general tax compliance. This Article explores the individual mandate tax penalty in detail. It explains the mechanics of the tax penalty provision and points out several ambiguities in the provision that will likely require clarification. It also explores whether the extent of some of the problems in the healthcare system at which the mandate is aimed have been exaggerated. The Article concludes that Congress should reexamine the pros and cons and unintended consequences of using a tax penalty to induce behavior before going down a similar road.
Author:
Publisher:
ISBN:
Category : Income tax deductions for medical expenses
Languages : en
Pages : 20
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Book Description
Author: Susan Bennett
Publisher:
ISBN: 9781634846035
Category : Business & Economics
Languages : en
Pages : 111
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Book Description
Since 2014, the Patient Protection and Affordable Care Act (PPACA) has required most individuals to maintain health insurance coverage or potentially to pay a penalty for noncompliance. Specifically, most individuals are required to maintain minimum essential coverage for themselves and their dependents. Minimum essential coverage is a term defined in the ACA and its implementing regulations and includes most private and public coverage (e.g., employer-sponsored coverage, individual coverage, Medicare, and Medicaid, among others). Some individuals are exempt from the mandate and the penalty, and others may receive financial assistance to help them pay for the cost of health insurance coverage and the costs associated with using health care services. This book describes the individual mandate as established under the Patient Protection and Affordable Care Act. It also discusses the ACA reporting requirements designed, in part, to assist individuals in providing evidence of having met the mandate; describes the eligibility criteria applicable to the premium tax credits and cost-sharing subsidies, and the calculation method for the credit and subsidy amounts; highlights selected issues addressed in the final regulation and guidance on premium credits and indicates the status of implementation, where relevant data is available; examines IRS's implementation of these PPACA requirements; and IRS efforts to collaborate with key external stakeholders.
Author: National Academies of Sciences, Engineering, and Medicine
Publisher: National Academies Press
ISBN: 030946921X
Category : Medical
Languages : en
Pages : 161
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Book Description
The Social Security Administration (SSA) administers two programs that provide benefits based on disability: the Social Security Disability Insurance (SSDI) program and the Supplemental Security Income (SSI) program. This report analyzes health care utilizations as they relate to impairment severity and SSA's definition of disability. Health Care Utilization as a Proxy in Disability Determination identifies types of utilizations that might be good proxies for "listing-level" severity; that is, what represents an impairment, or combination of impairments, that are severe enough to prevent a person from doing any gainful activity, regardless of age, education, or work experience.
Author: Lucien Wulsin
Publisher:
ISBN:
Category : Business & Economics
Languages : en
Pages : 38
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Book Description
Author: Joan Biskupic
Publisher: Basic Books
ISBN: 0465093280
Category : Biography & Autobiography
Languages : en
Pages : 415
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Book Description
An incisive biography of the Supreme Court's enigmatic Chief Justice, taking us inside the momentous legal decisions of his tenure so far. John Roberts was named to the Supreme Court in 2005 claiming he would act as a neutral umpire in deciding cases. His critics argue he has been anything but, pointing to his conservative victories on voting rights and campaign finance. Yet he broke from orthodoxy in his decision to preserve Obamacare. How are we to understand the motives of the most powerful judge in the land? In The Chief, award-winning journalist Joan Biskupic contends that Roberts is torn between two, often divergent, priorities: to carry out a conservative agenda, and to protect the Court's image and his place in history. Biskupic shows how Roberts's dual commitments have fostered distrust among his colleagues, with major consequences for the law. Trenchant and authoritative, The Chief reveals the making of a justice and the drama on this nation's highest court.
Author: Barry Cushman
Publisher: Oxford University Press
ISBN: 019535401X
Category : Law
Languages : en
Pages : 333
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Book Description
Rethinking the New Deal Court: The Structure of a Constitutional Revolution challenges the prevailing account of the Supreme Court of the New Deal era, which holds that in the spring of 1937 the Court suddenly abandoned jurisprudential positions it had staked out in such areas as substantive due process and commerce clause doctrine. In this view, the impetus for such a dramatic reversal was provided by external political pressures manifested in FDR's landslide victory in the 1936 election, and by the subsequent Court-packing crisis. Author Barry Cushman, by contrast, discounts the role that political pressure played in securing this "constitutional revolution." Instead, he reorients study of the New Deal Court by focusing attention on the internal dynamics of doctrinal development and the role of New Dealers in seizing opportunities presented by doctrinal change. Recasting this central story in American constitutional development as a chapter in the history of ideas rather than simply an episode in the history of politics, Cushman offers a thoroughly researched and carefully argued study that recharacterizes the mechanics by which laissez-faire constitutionalism unraveled and finally collapsed during FDR's reign. Identifying previously unseen connections between various lines of doctrine, Cushman charts the manner in which Nebbia v. New York's abandonment of the distinction between public and private enterprise hastened the demise of the doctrinal structure in which that distinction had played a central role.
