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Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
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Cadillac Tax on Employer Health Plans - Background & Analyses (Paperback)
Loot Price: R1,976
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Cadillac Tax on Employer Health Plans - Background & Analyses (Paperback)
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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.
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