7 Pages Posted: 4 Aug 2011
Date Written: August 1, 2011
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.
Keywords: Individual Mandate, Healthcare, Obamacare, Tax Penalty, Health Reform
JEL Classification: H20, H24, I00, I10, I11, I18
Suggested Citation: 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: https://ssrn.com/abstract=1904892