Monday, April 2, 2012
Martin A. Sullivan (Tax Analysts), If Mandate Is Struck Down, Are Tax Incentives Next?, 135 Tax Notes 14 (Apr. 2, 2012):
Martin A. Sullivan discusses how the individual mandate and penalty in the healthcare reform act functions similarly to tax incentives [click on chart to enlarge]:
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Update: New York Times, First the Mandate, Then All Tax Incentives.