Michigan has been tangled up in a transportation funding back-and-forth for the last year or so. The most recent episode was a May ballot initiative to raise sales and gas taxes that failed 80-20. As of yesterday, news...
- 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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