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Is the Healthcare Mandate a Tax?

Posted: 04/13/2012 7:49 pm

People who get health insurance through their employer under national health reform will lose over $6,000 in wages annually -- but that is actually a good thing. It means we can extend health insurance to many of the 50 million uninsured in the U.S. efficiently without killing jobs. The key is the "individual mandate" to purchase health insurance, which is at the center of the Supreme Court case on the Affordable Care Act (ACA).

The legal distinction between the individual mandate and a tax is an important one. To satisfy two different legal standards, the federal government argued first that the penalty associated with the individual mandate is not a tax but the next day argued that it is. But as economists, we also know there is also an economic distinction between a mandate and a tax that is at the heart of the rationale for the individual mandate: efficiency.

By relying on an individual mandate, the federal government is effectively incentivizing people who are on the fence about purchasing health insurance. If people already value health insurance, perhaps not enough to purchase it, but partially, the mandate just makes up that difference. Individuals who gain health insurance through their employers will continue to work for lower wages and health insurance, the compensation package most working Americans face.

To see why, consider a simple fact: your employer doesn't really pay for your health insurance, you do. When making hiring decisions, a company focuses the total amount it spends on compensation, not the breakdown between salary and other benefits. When offering jobs to potential employees, employers reduce salary to account for the contributions that they must make to health insurance premiums. Potential employees then have to decide, are they willing to work for lower wages and have health insurance? Given the fact that employer-sponsored health insurance is the primary source of health care coverage for most Americans under 65, most employees are. Of course, the ACA is not focused on those people. Instead, the individual mandate is intended to provide a nudge to people who have been unwilling or unable to obtain health insurance.

Starting in 2014, people without health insurance will pay a penalty. Not having health insurance will not only impact access to health care, but it will actually cost money. In this new world, we assume people may be willing to make the bargain for lower wages in exchange for health insurance not only because they get coverage but also to avoid paying a penalty. If they are, health reform will not be a "job killer" at all. Instead, wages will fall, but people will obtain health insurance and remain employed.

Assumptions about behavior are nice in theory but what will happen in practice? After all, we all know what assumptions do to you and me. In this case, though, we can actually test whether wages fall in response to an individual mandate in the real world. Whether Mitt Romney cares to admit it, the Massachusetts health care reform of 2006 was nearly identical to the ACA in all of its key elements, including the individual mandate. In our recent research, we study how Massachusetts reform affected wages and employment and find some striking results, all of which demonstrate the efficiency of relying on an individual mandate to increase insurance coverage.

It turns out the mandate actually requires people to purchase something that they want. On average, the newly insured valued about 75 cents of every dollar of coverage that they received through their employers. People who could have accessed subsidized health insurance on the state's health insurance exchange valued employer coverage less. For people without this subsidized alternative, wages declined dollar-for-dollar with the cost of the health insurance they received. Despite substantially lower wages, these workers stayed at their jobs, working roughly the same number of hours. In other words, they worked the same amount for less money in their pockets because they were getting something else in return: health insurance. The individual mandate provided that little extra kick to get people to work for something they mostly valued already.

Because people valued their newly obtained health insurance, the individual mandate was an extremely efficient way to expand coverage. How efficient? We compare the approach in the ACA instead to financing new government health insurance through a tax on wages. With a tax, wages are lower but working no longer provides access to health insurance directly. The distinction between a mandate and a tax turns out to be very important. The distortion to employment under the individual mandate in Massachusetts -- in terms of wages that would have been paid to those who are no longer working -- was only 5 percent of what it would have been had the government taxed workers to pay for the identical benefit! This substantially smaller distortion demonstrates the power of mandates to accomplish policy goals. In Massachusetts, relying on an individual mandate to expand health insurance was not a "free lunch" but it was a 95 percent off sale.

The Supreme Court's task is to rule based on the legal questions at hand, but we think the economic ones are also important, given the Massachusetts experience.

 
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People who get health insurance through their employer under national health reform will lose over $6,000 in wages annually -- but that is actually a good thing. It means we can extend health insuranc...
People who get health insurance through their employer under national health reform will lose over $6,000 in wages annually -- but that is actually a good thing. It means we can extend health insuranc...
 
 
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09:46 AM on 04/15/2012
There is a case made here for incentives. Unfortunately, a mandate is not an incentive -- it is a mandate. Arguing that this is merely an "incentive" is like arguing that a parking ticket is an "incentive" not to park in an intersection. If I don't pay that "incentive", my car could be towed, and if I do it enough, I could actually be jailed for non-payment of fines. That's the same for the health care "incentive" -- it's actually a penalty or more accurately a fine.

If the government wanted to provide an actual "incentive," it could do the same thing it does for home buying or energy efficient cars or whatever -- it could give a deduction or credit. That would be very different from a mandate.
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HUFFPOST SUPER USER
A level Head
Consumption not investment requires subsidy
06:23 AM on 04/15/2012
Just more straw grasping

A penalty is not a tax -- although all taxes can be viewed as penalty.

Taxation is a function of government. This mandate does not act as a tax. If it did it could not be considered commerce. Tax is not commerce.

The whole piece is full of words without any factual support cited. It appears to be assumptions. i doubt they are assumptions with the foundation of truth. If they were there would be citations showing where the facts could be supported.

Simply a few thousand words of wishful conjecture without real meaning
08:39 PM on 04/14/2012
IF OBAMA WOULD HAVE CALLED IT A TAX IN THE LAW IT WOULD HAVE BEEN LEGAL, BUT OF COURSE HE DIDNT WANT TO CALLED IT A TAX BECAUSE HE WOULDN'T HAVE A CHANCE OF BEING RE-ELECTED. I GUESS HE CARES MORE ABOUT BEING RE-ELECTED, THAN HE CARES ABOUT THE AMERICAN PEOPLE.
08:35 PM on 04/14/2012
mostly valued already.

YOU SAYS, LIBERALS
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sarabono
Oldie but Goody
07:20 PM on 04/14/2012
Of course It Is a Tax except when it is Not a Tax. Got that. Over and Out.....
06:55 PM on 04/14/2012
"Is the Healthcare Mandate a Tax?"

According to Barack Obama when selling this legislation . . . no, it's not a tax.

According to Barack Obama's legal team in court . . . yes it is a tax.
05:38 PM on 04/14/2012
I didn't know insurance companies could receive taxes...
05:32 PM on 04/14/2012
It is now clear to millions of Americans that they will not be able to keep their current coverage and they are scared of the future consequences when they fall sick. Contrary to President Obama’s assurances, the PPACA increases government spending, national debt, and the burden of government on the economy as a whole quite significantly. When it comes to controlling cost, the legislation is a failure. The trajectory of the US healthcare spending is clearly unsustainable, and because of the structure of utilization increase and rising costs, it raises the inevitable question of whether this will eventually lead to rationing of healthcare in the country. Since the healthcare would be controlled, this will lead to decreased patient flexibility. Elective surgeries may not be covered and medical procedures will be embroiled in politics. Patient options will be limited as in Canada where the universal health system leaves patients with no choice but to wait for over six months to get a routine Pap smear done. Many Canadians travel to the United States for their routine treatment. When the government has limited financial and professional resources, it will be faced with tough situations as to which patient must get treatment as a priority. Some patients may die waiting for treatment or may suffer longer because they cannot get timely treatment. No one wants to be subjected to waiting indefinitely to receive treatment. http://www.newsonhealthcare.com/preparing-for-socialized-health-caresome-patients-may-die-waiting-for-treatment/
04:07 PM on 04/14/2012
All this yelling and screaming from conservatives stems from their fear that their dollars might be used, against their will, to help the poor and the sick in this country, who they believe are poor and sick because they want to be. Meanwhile, they shelled out without a peep during that disastrous war in Iraq that took hundreds of thousands of lives based on *wrong information*. The irony is that the cost of private health insurance hits small business owners the hardest. If conservatives love capitalism so much, you'd think they wouldn't penalize the people who create jobs in this country.
07:07 PM on 04/14/2012
"Meanwhile, they shelled out without a peep during that disastrous war in Iraq that took hundreds of thousands of lives based on *wrong information*"

Democrats also supported the Iraq war and funded it for a decade . . . as for the wrong information, I'm guessing you aren't smart enough to know the Iraqi WMD talk started under Clinton and Gore in the mid 1990s and continued to escalate.
Dad24
The Right is Wrong
12:02 AM on 04/15/2012
But it took Bush and Cheney to, despite all the evidence to the contrary, turn it into a war.
03:51 PM on 04/14/2012
I think all the sturm und drang from conservatives boils down to their fear that their tax dollars might actually have to be applied to helping poor people. They shelled out without a peep for a disastrous war in Iraq that took hundreds of thousands of lives and that was based on wrong information. Now that it looks like the tax dollars might help people in this country, they're furious. They ignorantly assume that people are poor and/or sick because they *want* to be or because they're too lazy to work. The irony is, the people who are getting hit the hardest by the cost of private health insurance are small business owners. Whatever happened to conservatives' professed love for capitalism? Hypocrisy!
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HUFFPOST SUPER USER
A level Head
Consumption not investment requires subsidy
06:05 AM on 04/15/2012
YOU may think that. It is your right. However when what you think (in this instance) is blindly applied to conservatives across the board your thinking is stinking.

Most of us conservatives have no issue with helping the poor, the disabled, and those in TEMPORARY need because of circumstance. Most of us embrace the use of tax dollars for temporary palliative.

What we object to is the entrenchment that has taken place over the past several decades. The creep of social programs from a service to those in temporary need to blanket entitlements that expect nothing in return from those receiving the largesse. We object to the attitude of entitlement that has replaced gratitude for largesse.

cont
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HUFFPOST SUPER USER
A level Head
Consumption not investment requires subsidy
06:09 AM on 04/15/2012
Part 2

We do not lump the sick, the disabled, and the poor with those who are lazy. We recognize the difference. That lumping is a Progressive ploy to divert attention from the entrenched failures of the entitlement system. It is a method Progressives use to divert awareness from the fact that the primary use of entitlement programs today is to be a jobs service NOT for those in need, but rather for those who service need.

We object to the specifics that waste money. An example wood be Food Stamps (SNAP) used to buy soda, potato chips, cookies. To the erosion of fruits of our hard work by a Progressive Government that insists others have a right to what is ours, yet asks nothing in return from those.

By all means help the sick and disabled. Offer temporary palliatives to those down and out because of circumstance. In return for the largesse add a touch of responsibility not only to those receiving the largesse but also to the manner in which you spend it. Investigate your treasured programs. See if they are meeting the goals they are designed to meet. Most often they are not.

As for hypocrisy of conservatives --- It is not hypocrisy to ask for accountability. It is hypocrisy however to profess your faux concern for the small business owner and how she spends discretionary money on the right hand while tapping the left hand to spend that same owners money to solve your need for
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Fred Gingerale
12:02 PM on 04/14/2012
All the mandate does if force the people LEAST LIKELY to actually benefit from health insurance, the young and healthy, to enter the market in order to subsidize the older and sick. There is nothing "responsible" or "fair" about that. Most young people do eventually get health insurance as they settle down, start families and get established in their careers and jobs. THIS is the way it's always been and should always be, it's the American way.
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camelias and sweet tea
Small drinking village with a shrimping problem
08:27 PM on 04/14/2012
Isn't that how social security works? you pay in all your life every payday and other people are using it..then when you need it you use it. What is the difference to you?
09:38 AM on 04/15/2012
The difference is that in SS I don't pay an extra 10-15% to line the pockets of executives in the insurance industry -- these are private corporations whose primary motive is to make as much money as possible, not provide health care. "Administrative costs" for SS or Medicare are a fraction of what insurance companies skim off the top. SS doesn't require me to buy a mansion for an insurance executive to be covered in my old age.
HUFFPOST SUPER USER
Fred Gingerale
09:55 AM on 04/15/2012
SS is a tax and that's why it's totally different. Furthermore, it's debatable exactly when, but everyone knows at some point in the semi-near future SS payments will stop. You can only rob Peter to pay Paul for so long.
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drwtsn
Could I please get an upgrade to a macro-bio?
08:33 PM on 04/14/2012
Until recently, the way to do mathematical calculations was with a pencil and paper and brainwork. It was the way it had always been. It was the American way.
11:18 PM on 04/13/2012
Yes, it is a tax. The healthcare bill is unconstitutional.
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drwtsn
Could I please get an upgrade to a macro-bio?
08:34 PM on 04/14/2012
Taxes are not unconstitutional.
05:09 AM on 04/16/2012
The mandate is. The whole bill is.
11:09 PM on 04/13/2012
You've explained why mandates are an attractive power to governments, but I think most people already know that. I think the real question is whether or not the citizenry should entrust such an attractive power so ripe for abuse in the hands of our federal government, and you failed to address that question in any meaningful way.

Or perhaps the point of this article was to scare people by letting them know politicians might enact even more mandates by telling us how it's a 95% off sale and such. If that was the goal, it was actually pretty effective.
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09:27 PM on 04/13/2012
Jon and Amanda, does your employer provide you with health insurance? How much do you now pay for your coverage? Do you support only yourselves, or do you have family health insurance coverage? What percentage of your yearly salary does your out of pocket health care cost consume? Your article lacks concrete numbers? The problem is NOT whether the mandate is considered a tax....it is whether it solves the major long-term problems associated with health care.....i.e. (1) sky rocketing health care costs (the goal was cost containment),(2) doctors who are leaving private practice because they have too many medicare/medicaid patients and after the cost of malpractice insurance, can't afford to stay in business; (3) the cost of caring for the chronically ill, etc, etc. Your article did not address any of the real issues in relation to the ACA, nor did you support your statements with numbers. How many were uninsured prior to the Mass health care plan, cost of medical bad debt to state, cost of insurance prior to implementation of plan, cost of individuals and companies after implementation, etc. etc. I really would have expected more concrete number facts from "economists."
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HUFFPOST PUNDIT
Chris1962
NYC
09:18 PM on 04/13/2012
>>>Because people valued their newly obtained health insurance, the individual mandate was an extremely efficient way to expand coverage.>>>

Except that it's likely unconstitutional. That's the little problem.