Irresponsibly Taxing Irresponsibility: The Individual Tax Penalty Under the Affordable Care Act
Georgetown Journal on Poverty Law & Policy, Vol. 23, No. 3, Spring 2016
In recent decades, Congress has used the federal income tax system increasingly to administer and deliver social benefits. This transition is consistent with the evolution of the American welfare system into workfare over the last several decades. As more and more social welfare benefits are conditioned upon work, family composition, and means-tested by income levels, the income tax system where this data is already systematically aggregated, authenticated, and processed has become the go-to administrative agency.
The Surly Subgroup 