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Articles 1 - 3 of 3
Full-Text Articles in Labor and Employment Law
The Future Of The Cadillac Tax, Kathryn L. Moore
The Future Of The Cadillac Tax, Kathryn L. Moore
Law Faculty Scholarly Articles
The Affordable Care Act includes a 40 percent excise tax on high-cost employer-sponsored health care coverage. Often referred to as the “Cadillac tax,” this excise tax is one of the most controversial elements of the Affordable Care Act.
Currently scheduled to go into effect in 2020, the Cadillac tax poses serious challenges and uncertainty for employers. On the one hand, recent estimates suggest that the Cadillac tax may hit as many as 20 percent of employers with health care plans in 2020. On the other hand, there is a serious question as to whether the tax will be repealed before …
The Pay Or Play Penalty Under The Affordable Care Act: Emerging Issues, Kathryn L. Moore
The Pay Or Play Penalty Under The Affordable Care Act: Emerging Issues, Kathryn L. Moore
Law Faculty Scholarly Articles
The Affordable Care Act does not require that employers provide employees with health care coverage. It does, however, impose an excise tax on large employers that fail to offer their employees affordable employer-sponsored health care coverage. The excise tax, commonly referred to as a “pay-or-play penalty,” was scheduled to go into effect beginning in 2014. The United States Treasury Department (“Treasury”), however, has delayed enforcement of the penalty until 2015 for employers with 100 or more full-time employees, and until 2016 for employers with 50 to 99 employees.
Implementation of the pay-or-play penalty has given rise to a host of …
A Comparison Of The Role Of The Employer In The French And U.S. Health Care Systems, Kathryn L. Moore
A Comparison Of The Role Of The Employer In The French And U.S. Health Care Systems, Kathryn L. Moore
Law Faculty Scholarly Articles
The United States is unique among developed nations in its heavy reliance on employment-based health insurance. The United States, however, is not the only nation in which employers play an important role in the financing of health care. Indeed, long before employment-based health insurance became common in the United States, countries with social insurance systems, such as France, Germany, Hungary, and the Czech Republic, provided for the delivery of mandatory social insurance benefits, including health insurance, through the workplace.
This article explores the role of the employer in the health care system in one such country: France. The French health …