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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 On the other hand, there is a serious question as to whether the tax will be repealed before …
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 …