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Cadillac Tax on Employer Health Plans
- Background & Analyses
Engelsk
Bogcover for Cadillac Tax on Employer Health Plans af , 9781634842464
Specifikationer
Sprog:
Engelsk
Sider:
54
ISBN-13:
9781634842464
Indbinding:
Paperback
ISBN-10:
1634842464
Udg. Dato:
1 jan 2016
Størrelse i cm:
23,3 x 15,3 x 0,6
Oplagsdato:
1 jan 2016

Cadillac Tax on Employer Health Plans

- Background & Analyses
Engelsk
Paperback 2016
Format:

Bog beskrivelse
The Patient Protection and Affordable Care Act (ACA; P.L. 111-148, as amended) included a provision to impose an excise tax on high-cost employer-sponsored insurance (ESI) coverage beginning in 2018. This provision, popularly termed the Cadillac tax, imposes an excise tax on ESI coverage in excess of a predetermined threshold. The tax is imposed on the coverage provider, typically the health insurance provider or the entity that administers the plan benefits. Currently, employers'' spending on ESI coverage and most employees'' contributions to ESI plans are exempt from income and payroll taxes. Although proposals to limit the amount of health insurance benefits eligible for this exclusion were considered, the ACA, as enacted, did not limit the exclusion for employer-provided health insurance coverage. The Cadillac tax discourages high-cost employer health plans through another approach. This book examines several issues. It evaluates the potential of the Cadillac tax to affect health insurance coverage and the health care market. It also examines the expected incidence (burden) of the tax -- that is, which group''s income will be reduced by the tax. Finally, the book discusses implications for economic efficiency in the context of tax administration.
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Specifikationer
Sprog:
Engelsk
Sider:
54
ISBN-13:
9781634842464
Indbinding:
Paperback
ISBN-10:
1634842464
Udg. Dato:
1 jan 2016
Størrelse i cm:
23,3 x 15,3 x 0,6
Oplagsdato:
1 jan 2016
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