| dc.contributor.author |
Camp, Bryan T. |
|
| dc.date.accessioned |
2012-07-23T18:56:15Z |
|
| dc.date.available |
2012-07-23T18:56:15Z |
|
| dc.date.issued |
2012-06-25 |
|
| dc.identifier.citation |
135 Tax Notes 1633 (2012). |
en_US |
| dc.identifier.uri |
http://hdl.handle.net/10601/1921 |
|
| dc.description |
Co-authored by Jordan M. Barry |
en_US |
| dc.description.abstract |
This article examines the tax collection process to see how the IRS might enforce the individual mandate under the healthcare reform law. It concludes that resistant taxpayers can generally be forced to pay the tax penalty only if they are entitled to receive refundable tax credits that exceed their net federal tax liability. |
en_US |
| dc.language.iso |
en_US |
en_US |
| dc.publisher |
Tax Analysts |
en_US |
| dc.subject |
Patient Protection and Affordable Care Act |
en_US |
| dc.subject |
Individual Mandate |
en_US |
| dc.subject |
Tax Penalty |
en_US |
| dc.subject |
Internal Revenue Service |
en_US |
| dc.title |
Is the Individual Mandate Really Mandatory? |
en_US |
| dc.type |
Article |
en_US |