英文标题：
《The Affordable Care Act and the IRS Iterative Fixed Point Procedure》
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作者：
Samuel J. Ferguson
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最新提交年份：
2018
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英文摘要：
We model the quantities appearing in Internal Revenue Service (IRS) tax guidance for calculating the health insurance premium tax credit created by the Patient Protection and Affordable Care Act, also called Obamacare. We ask the question of whether there is a procedure, computable by hand, which can calculate the appropriate premium tax credit for any household with self-employment income. We give an example showing that IRS tax guidance, which has had self-employed taxpayers use an iterative fixed point procedure to calculate their premium tax credits since 2014, can lead to a divergent sequence of iterates. As a consequence, IRS guidance does not calculate appropriate premium tax credits for tax returns in certain income intervals, adversely affecting eligible beneficiaries. A bisection procedure for calculating premium tax credits is proposed. We prove that this procedure calculates appropriate premium tax credits for a model of simple tax returns; and apparently, this procedure has already been used to prepare accepted tax returns. We outline the problem of finding a procedure which calculates appropriate premium tax credits for models of general tax returns. While the bisection procedure will work with the tax code in its current configuration, it could fail, in states which have not expanded Medicaid, if a certain deduction were to revert to an earlier form. Future policy objectives might also lead to further problems.
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中文摘要：
我们对美国国税局（IRS）税收指南中出现的数量进行建模，以计算《患者保护和平价医疗法案》（也称为奥巴马医改）产生的健康保险保费税收抵免。我们提出的问题是，是否有一个可手动计算的程序，可以为任何有自营职业收入的家庭计算适当的保费税收抵免。我们举了一个例子，表明自2014年以来，美国国税局（IRS）的税务指南让自营纳税人使用迭代固定点程序来计算其保费抵税额，这可能会导致迭代顺序的不同。因此，IRS指南没有为特定收入间隔内的纳税申报计算适当的保费税收抵免，从而对合格受益人产生不利影响。提出了计算保费抵税额的二分法。我们证明，对于一个简单的纳税申报模型，这个过程可以计算出适当的保费抵减；显然，这一程序已经被用于准备可接受的纳税申报表。我们概述了为一般纳税申报模型计算适当保费税收抵免的程序的问题。虽然二分法程序将适用于当前配置中的税法，但在尚未扩大医疗补助的州，如果某项扣除恢复为早期形式，则该程序可能会失败。未来的政策目标也可能导致进一步的问题。
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分类信息：

一级分类：Quantitative Finance 数量金融学
二级分类：General Finance 一般财务
分类描述：Development of general quantitative methodologies with applications in finance
通用定量方法的发展及其在金融中的应用
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一级分类：Mathematics 数学
二级分类：Classical Analysis and ODEs 经典分析与颂歌
分类描述：Special functions, orthogonal polynomials, harmonic analysis, ODE\'s, differential relations, calculus of variations, approximations, expansions, asymptotics
特殊函数、正交多项式、调和分析、Ode、微分关系、变分法、逼近、展开、渐近
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