The Affordable Care Act fails to coordinate the impact of tax burdens on individuals with the global aim of extending the availability of health care insurance. The price of private health insurance depends in this country on who buys it; large employers pay less than small employees and individuals for the same level of coverage. Because the ACA does not eliminate these and related artefactual cost differences, the Act's pricebased adjustments of the post-tax cost of health care to individuals simply perpetuate or worsen central problems of tax fairness and neutrality
Utz, Stephen, "The Affordable Care Act and Tax Policy" (2012). Connecticut Law Review. 155.