Tax Policy Center

Supreme Court

Individual Taxes: TaxVox

Same-Sex Couples and Taxes

The 1996 Defense of Marriage Act (DOMA) was not primarily a tax law but it certainly affects the federal taxes that same-sex couples pay. In...
March 25, 2013Roberton C. Williams
Individual Taxes: TaxVox

Will Enough People Enroll in Obamacare?

Earlier this week, I concluded that the Affordable Care Act’s tax on those who do not have health insurance will be both modest and difficult...
July 5, 2012Howard Gleckman
Individual Taxes: TaxVox

Obamacare’s Uninsured Tax is a Mouse

The Affordable Care Act’s tax on those who choose not to buy health insurance was the linchpin of the Supreme Court’s decision to uphold the...
July 3, 2012Howard Gleckman
Individual Taxes: TaxVox

The Supreme Court Says the Health Care Mandate is a Constitutional Tax

In its long-awaited decision on the Affordable Care Act, the Supreme Court has ruled that Congress can require people to either have health insurance or...
June 28, 2012Howard Gleckman
Individual Taxes: TaxVox

Taxes, Health Reform, and the Supreme Court

There is more to the Affordable Care Act than the individual mandate. There are also, for example, taxes. And since this is TaxVox, I thought...
March 29, 2012Howard Gleckman