The Obamacare Failure-to-File Problem
4 Pages Posted: 28 Apr 2016
Date Written: September 28, 2015
In this article, Bogenschneider examines two tax problems concerning implementation of the Affordable Care Act: the significant number of persons who failed to file tax returns to substantiate claims for the advanced premium tax credit, and the IRS’s substantial overassessment of penalties under the individual mandate.
Keywords: Obamacare, tax return
JEL Classification: K34
Suggested Citation: Suggested Citation