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Pepperdine University School of Law

Thursday, August 4, 2011

Kahn: The Operation of the Individual Mandate

Tax Analysts Jeffrey H. Kahn (Florida State) has published The Operation of the Individual Mandate, 132 Tax Notes 521 (Aug. 1, 2011):

In this article, Kahn describes the technical operation of important portions of the individual healthcare mandate, including the application of the penalty provision. Kahn finds that there are problems with the technical drafting of that provision and that serious gaps and ambiguities abound.

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This casual reader says:

OMG, is all tax law like this? A million kudos to this guy for wading through that swamp.

And the moral of the story is, even when we [finally] read the law, we can't find out what's in it!

Posted by: ColoComment | Aug 4, 2011 10:24:31 AM

I applaud the author's superhuman patience in deciphering the penalty computation rules.

On the question of whether Americans wish to buy health insurance or not, Democrats need to become pro-choice: The computation procedure described in this paper is an abortion!

Posted by: AMTbuff | Aug 4, 2011 10:37:36 AM