The Individual Mandate and Tax Incentives
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)
Repository Citation
Jensen, Erik M., "The Individual Mandate and Tax Incentives" (2012). Faculty Publications. 632.
https://scholarlycommons.law.case.edu/faculty_publications/632
