Tax Policy Center


Gordon B. Mermin

Principal Research Associate

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Research report

Opposition to the ACA’s “Cadillac” tax is growing. This excise tax applies to employer health benefits exceeding a threshold. There has been broader support over time for a cap on the tax exclusion of employer contributions to health insurance, including from many who now want to repeal the...

October 21, 2015
Linda J. BlumbergJohn HolahanGordon B. Mermin

TPC has estimated the distributional impact of repealing the Affordable Care Act’s “Cadillac tax” in 2018 and 2025. While the average tax cut increases with income throughout the distribution, the middle and fourth income quintiles receive the largest share of the tax benefit compared with their...

July 22, 2015
Gordon B. MerminEric Toder
Research report

The Bipartisan Policy Center asked TPC to estimate a proposal to replace the excise tax on high-cost health insurance plans with a limit on the exclusion for employer-provided health benefits and repeal of medical flexible spending accounts. TPC estimates the BPC proposal would increase revenues...

July 17, 2015
Gordon B. MerminEric Toder
Research report

People may purchase subsidized health insurance through the ACA exchanges with premiums based on projected future income. However, if actual income is higher than estimated, they may be required to repay part or all of the subsidy when they file tax returns. This “reconciliation” process could...

April 1, 2015
Leonard E. BurmanGordon B. MerminElena Ramirez

This paper reviews why Social Security fails to lift more aged low-wage workers and people of color out of poverty. It examines the payroll tax and benefit formula and reviews literature about OASDI outcomes by race, gender, and earnings level. It describes how mortality, earnings, disability,...

November 25, 2008
Melissa M. FavreaultGordon B. Mermin

In 2004, workers ages 51 to 56 reported a 33 percent chance of working past age 65--up from 27 percent for workers that age in 1992. Expected full-time work after age 62 increased as well. Lower rates of retiree health insurance offers from employers, higher levels of educational attainment,...

December 5, 2006
Gordon B. MerminRichard W. Johnson

The authors examine domestic spending over the 20th century to examine the factors that fueled it. A table highlights the change in federal domestic spending outlays as a percent of gross domestic product by presidential term. The following questions are discussed: (1) What is the relationship...

April 1, 1997
C. Eugene SteuerleGordon B. Mermin

From TaxVox