Title

The Individual Mandate and Tax Incentives

Authors

Erik M. Jensen

Abstract

Jensen responds to Martin A. Sullivan’s argument that if the Supreme Court were to strike down the individual mandate in the healthcare legislation, all tax incentives would suddenly be at risk. Jensen argues that there is a legally important distinction between mandates and incentives; that economic equivalence does not necessarily mean legal equivalence; and that the constitutional merits of tax incentives should continue to be determined in the time-honored way – on a case-by-case basis.

Keywords

Taxation, Tax, Constitution

Publication Date

2012

Document Type

Article

Place of Original Publication

Tax Notes

Publication Information

135 Tax Notes 879 (2012)

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COinS Erik M. Jensen Faculty Bio