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Taxation & Estate Planning

: TaxProf Blog

Polsky: The ObamaCare Individual Mandate as an Escrow Account

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Gregg D. Polsky (North Carolina) has published Reconstructing thr Individual Mandate as an Escrow Account, 109 Mich. L. Rev. First Impressions 73 (March 2010). Here is the Introduction: The recent health care reform law's most controversial provision is the individual mandate, which imposes a fine on individuals who fail to...

Full post as published by TaxProf Blog on March 23, 2011 (boomark / email).

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