The ACA's premium subsidies impose an implicit tax
One effect was eliminating the implicit tax
on reserves, which Milton Friedman (1959) initially recommended over fifty years ago.
We demonstrate that there is (stable and statistically significant) positive linear dependence between the implicit tax
rate on capital (ITRC) and relative capital tax collection.
The PLTC program aims to increase private insurance coverage by reducing this Medicaid implicit tax
and increasing an individual's likelihood of qualifying for Medicaid.
There is important indicator used by EUROSTAT--the implicit tax
rate on energy showing the importance of energy taxation in energy sector and economy of the country.
This implicit tax
increase is due to new tax credits that are withheld from full-time employees who are offered affordable health coverage by their employers.
The implicit tax
rates sometimes exceed 100 percent
medical schools and teaching hospitals, by the way that social insurance programs pay for care, and by the implicit tax
on low-quality care that results from licensure rules for physicians, nurses, and other health-care providers.
This disparity means that "a result of [energy efficiency] standards is to place an implicit tax
on those individuals who are thought to have the highest discount rates: the less well off.
While the statutory tax rate represent the signaling intention, the implicit tax
rates show real rate corporation have to pay after all other tax deductions are calculated.
The average implicit tax
rate (ITR) on consumption, which measures the real average tax burden on the revenue in question, rose from 19.
Revenue is projected according to the development of the respective tax base and with unchanged implicit tax