Iowa is a state rich with human capital, but held back by a complicated and out-of-date tax system. Today we're pleased to release Iowa Tax Reform Options: Building a Tax System for the 21st Century, the fifth in...
- Video: Joseph Henchman Discusses the Health Care Individu...
Video: Joseph Henchman Discusses the Health Care Individual Mandate
Executive Summary Taxpayer protections regarding taxes, such as supermajority thresholds and voter approval requirements, depend on a meaningful definition of “tax.” The Tax Foundation’s Center for Legal Reform spotlights...
Introduction On June 28, 2012, the U.S. Supreme Court upheld the Patient Protection and Affordable Care Act (ACA), also known as “Obamacare,” as a legitimate exercise of Congress’ power to tax. Our brief to the Court asserted that...
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