The Operation of the Individual Mandate
Jeffrey H. Kahn
Florida State University - College of Law
August 1, 2011
Tax Notes, p. 521, 2011
FSU College of Law, Public Law Research Paper No. 548
This article describes the technical operation of important portions of the individual healthcare mandate, including the application of the penalty provision. It finds that there are problems with the technical drafting of that provision and that serious gaps and ambiguities abound.
Number of Pages in PDF File: 7
Keywords: Individual Mandate, Healthcare, Obamacare, Tax Penalty, Health Reform
JEL Classification: H20, H24, I00, I10, I11, I18Accepted Paper Series
Date posted: August 4, 2011
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