HealthLawProf Blog

Editor: Katharine Van Tassel
Concordia University School of Law

Sunday, August 7, 2011

Kahn: The Operation of the Individual Mandate

Hat tip to Paul Caron over at Tax Prof Blog for posting that 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.

All Tax Analysts content is available through the LexisNexis® services. [KVT]

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