Intergenerational Transfers Under Community Rating - Bradford, David F.; Max, Derrick
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Government mandates and other regulations can achieve the effect of spending and tax-transfer programs--without being accounted for in the federal budget. In the 1993-1994 debate over health care reform, for example, it was widely recognized that requiring employers to provide insurance to their employees was the equivalent of a tax on employers.

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Government mandates and other regulations can achieve the effect of spending and tax-transfer programs--without being accounted for in the federal budget. In the 1993-1994 debate over health care reform, for example, it was widely recognized that requiring employers to provide insurance to their employees was the equivalent of a tax on employers.
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