TY  - JOUR
T1  - THe role of tax reform in health care reform
AU  - Floyd JS, Wolfe SM, Angell M
Y1  - 2009/03/25
N1  - 10.1001/jama.2009.300
JO  - JAMA
SP  - 1226
EP  - 1227
VL  - 301
IS  - 12
N2  - 
First, a VAT would inflict a higher tax rate on the poor than the wealthy because the poor spend more of their income on consumer goods. For many poor Medicaid recipients who currently pay little or no federal taxes, a VAT would likely represent a severe financial hardship. Sessions and Lee state that this effect would be cushioned by adjusting other elements of the tax system, but they do not say how.

SN  - 0098-7484
M3  - doi: 10.1001/jama.2009.300
UR  - http://dx.doi.org/10.1001/jama.2009.300
ER  -