Cadillac Tax on Employer Health Plans

Background & Analyses

Buch | Softcover

54 Seiten

2016
Nova Science Publishers Inc (Verlag)
978-1-63484-246-4 (ISBN)

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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.

Preface; The Excise Tax on High-Cost Employer-Sponsored Health Coverage: Background & Economic Analysis; The Excise Tax on High-Cost Employer-Sponsored Health Insurance: Estimated Economic & Market Effects; Excise Tax on High-Cost Employer-Sponsored Health Coverage: In Brief; Index.

Erscheinungsdatum	08.01.2016
Verlagsort	New York
Sprache	englisch
Maße	155 x 230 mm
Gewicht	146 g
Themenwelt	Recht / Steuern ► EU / Internationales Recht
Themenwelt	Recht / Steuern ► Steuern / Steuerrecht
ISBN-10	1-63484-246-4 / 1634842464
ISBN-13	978-1-63484-246-4 / 9781634842464
Zustand	Neuware