Capping the Employer-Sponsored Insurance Tax Exemption

Blaine G. Saito (J.D. 2012, Harvard) has published Note, The Value of Health and Wealth: Economic Theory, Administration, and Valuation Methods for Capping the Employer Sponsored Insurance Tax Exemption, 48 Harv. J. on Legis. 235 (2011). Here is part of the Introduction:

The Note proceeds as follows. Part II presents a brief historical summary of the [employment sponsored insurance] exemption. Part III outlines the economic arguments for taxing ESI on both efficiency and equity grounds. Part IV sets out the general administrative concerns. Part V examines three major plans for taxing ESI: (1) the [Patient Protection and Affordable Care Act's] Cadillac Tax; (2) an adjusted premium method; and (3) an actuarial value method, and determines that the actuarial value method is the most promising in terms of effectively and fairly taxing ESI. Part VI concludes.