Critics of pay or play mandates, borrowing from the large empirical minimum wage literature, provide evidence that they reduce employment. Borrowing from a smaller empirical minimum wage literature, we provide evidence that they also are a blunt instrument for funding health insurance for the...

Researchers considering levels and trends in the resources available to the middle class traditionally measure the pre-tax cash income of either tax units or households. In this paper, we demonstrate that this choice carries significant implications for assessing income trends. Focusing on tax...

This paper focuses on the practical importance of a critical but under-explored interpretation of a provision in the Affordable Care Act (ACA): whether "affordable" refers to the cost of single coverage alone, or to family or single coverage as applicable to the worker, in determining the...