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Utz: The Affordable Care Act and Tax Policy

Paul Caron
,

Stephen Utz (Connecticut), The Affordable Care Act and Tax Policy, 44 Conn. L. Rev. 1213 (2012):

The Affordable Care Act fails to coordinate the impact of tax burdens
on individuals with the global aim of extending the availability of health
care insurance. The price of private health insurance depends in this
country on who buys it; large employers pay less than small employees and
individuals for the same level of coverage. Because the ACA does not
eliminate these and related artefactual cost differences, the Act’s pricebased
adjustments of the post-tax cost of health care to individuals simply
perpetuate or worsen central problems of tax fairness and neutrality.

About the Author

Paul Caron Avatar
Paul Caron
Paul Caron was named Duane and Kelly Roberts Dean of Pepperdine University School of Law on June 1, 2017. Dean Caron joined the Pepperdine faculty in 2013 after serving as the Dorothy and Leonard Straus Distinguished Visiting Professor of Law in the spring semesters of 2010 through 2013. He served as Associate Dean for Research and Faculty Development at Pepperdine in 2015-2017. Before coming to Pepperdine, he was Associate Dean of Faculty and Charles Hartsock Professor of Law at the University of Cincinnati College of Law.
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