In a widely publicized paper, Jonathan Adler and Michael Cannon claim that the Affordable Care Act does not authorize federal exchanges to offer premium tax credits and that an IRS rule allowing them to do so is illegal. It is clear that Congress in fact intended all exchanges, including federal...

Health insurance exchanges play an important role in pending health care reform legislation. This paper first examines the different ways in which exchanges could be designed in a reformed health care system and the different roles that they could play. The paper next briefly explores experience...

The Consumer-directed health care movement has recently been given a major boost by section 223 of the Medicare Modernization Act, which provides federal income tax subsidies for health savings accounts coupled with high deductible health plans. The federal tax subsidy, however, will only be...

This article reviews administrative law issues relevant to the roles of the courts, Congress, and the Health Care Financing Administration in governing Medicare. First, it reviews the dozen Supreme Court cases involving Medicare and a cross-section of lower court cases over the history of the...