Purchase or Else: The Health Insurance ‘Tax’
Year: 2010
Type: preprint
Abstract: With the Affordable Health Care for America Act, H.R. 3962, 111th Cong. (2009) passed by the U.S. House of Representatives and the U.S. Senate’s version of a health care bill, the Patient Protection and Affordable Health Care Act, H.R. 3590, 111th Cong. (2009) recently passed, this article reviews the particulars of each Act’s respective tax or penalty imposed on individual taxpayers who fail to purchase acceptable health care coverage, and questions whether or not such constitutes a “tax” at all, and if such does, whether or not it is an unconstitutional regulatory tax, indirectly regulating that which Congress cannot under the “Commerce Clause” of the U.S. Constitution; namely, non-participating taxpayers who merely “fail to purchase.”
Source: SSRN Electronic Journal
Authors: Rodney P. Mock, Jeffrey Tolin
Institution: California Polytechnic State University
Language: English
Subfield: Economics and Econometrics
Domain: Social Sciences
Open Access status: green
OpenAlex ID: W1605464631