Abstract
This paper explains the revenue-generating tax provisions of the PPACA, as well as how they stand up to Joseph Sneed’s generally accepted federal income tax policy criteria: practicality (e.g. certainty, convenience, administrability), horizontal equity, vertical equity with the related goal of reduced economic inequality, free market compatibility, politics, and adequacy. Each section is concluded by looking at the micro-criteria associated with the ends sought by each provision, particularly as they relate to health policy.
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