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The Operation of the Individual Mandate

7 Pages Posted: 4 Aug 2011  

Jeffrey H. Kahn

Florida State University - College of Law

Date Written: August 1, 2011

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.

Keywords: Individual Mandate, Healthcare, Obamacare, Tax Penalty, Health Reform

JEL Classification: H20, H24, I00, I10, I11, I18

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

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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