TITLE

Sometimes That Cadillac Is a Lemon: Why the High-Cost Health Insurance Excise Tax Needs a Tune-Up Before Implementation

AUTHOR(S)
Hagan, Eleanor
PUB. DATE
September 2012
SOURCE
Tax Lawyer;Fall2012, Vol. 66 Issue 1, p251
SOURCE TYPE
Academic Journal
DOC. TYPE
Opinion
ABSTRACT
The article comments on the impact of the Cadillac Tax on health care reform in the U.S. Cadillac Tax is an excise tax imposed on high-cost health insurance plans. It is stated that reforming the tax treatment of employer-sponsored insurance (ESI) is necessary for creating an effective change in the health care system. However, according to an estimate by the Joint Committee on Taxation (JCT), most of the revenue came from income and payroll taxes, and not from the Cadillac Tax.
ACCESSION #
87760104

 

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