Go Forth and Sin [Tax] No More: Important Tax Provisions, and their Hazards, in the Patient Protection and Affordable Care Act.

Autor: Held, Maximilian
Předmět:
Zdroj: Gonzaga Law Review; 2010/2011, Vol. 46 Issue 3, p717-739, 23p
Abstrakt: The article discusses the tax provisions of the Patient Protection and Affordable Care Act (PPACA) and its constitutional and political controversy in the U.S. It argues that the provisions are impractical, inefficient, and can lead to abuse which illustrate the difficulties in the taxation-based society. It suggests that litigation of the PPACA may provide guidance concerning the limits and risks of Congress' taxation power.
Databáze: Complementary Index