Abstract

http://ssrn.com/abstract=1904892
 


 



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

Abstract:     
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, I18

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Date posted: August 4, 2011  

Suggested Citation

Kahn, Jeffrey H., The Operation of the Individual Mandate (August 1, 2011). Tax Notes, p. 521, 2011; FSU College of Law, Public Law Research Paper No. 548. Available at SSRN: http://ssrn.com/abstract=1904892

Contact Information

Jeffrey H. Kahn (Contact Author)
Florida State University - College of Law ( email )
425 W. Jefferson Street
Tallahassee, FL 32306
United States
850.644.7474 (Phone)
HOME PAGE: http://www.law.fsu.edu/faculty/jkahn.html
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