Abstract

http://ssrn.com/abstract=2091556
 


 



Is the Individual Mandate Really Mandatory?


Jordan M. Barry


University of San Diego School of Law

Bryan Camp


Texas Tech University School of Law

June 25, 2012

Tax Notes, Vol. 135, p. 1633, 2012

Abstract:     
This article examines the tax collection process to see how the IRS might enforce the individual mandate under the healthcare reform law. It concludes that resistant taxpayers can generally be forced to pay the tax penalty only if they are entitled to receive refundable tax credits that exceed their net federal tax liability.

Number of Pages in PDF File: 10

Keywords: tax, tax administration, tax collection, tax enforcement, tax assessment, assessable penalties, 5000A, individual mandate penalty, individual mandate, penalty, Affordable Care Act, ACA, liens, levies, withholding, offset, setoff, Obamacare, adverse selection

JEL Classification: H51, I18, K3

Accepted Paper Series





Download This Paper

Date posted: June 25, 2012  

Suggested Citation

Barry, Jordan M. and Camp, Bryan, Is the Individual Mandate Really Mandatory? (June 25, 2012). Tax Notes, Vol. 135, p. 1633, 2012. Available at SSRN: http://ssrn.com/abstract=2091556

Contact Information

Jordan Barry (Contact Author)
University of San Diego School of Law ( email )
5998 Alcala Park
San Diego, CA 92110-2492
United States
Bryan T. Camp
Texas Tech University School of Law ( email )
1802 Hartford
Lubbock, TX 79409
United States
Feedback to SSRN


Paper statistics
Abstract Views: 1,410
Downloads: 182
Download Rank: 99,753

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo5 in 0.281 seconds