Many people are beginning to wrap their minds around the House Republicans’ proposed destination-based cash-flow tax and what it means for tax reform. Most people are still looking into the tax’s impacts on trade and how...
- 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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