Why a health insurance penalty may look tempting

Source: Anna Bernasek - The N.Y. Times (Paid Registration)

Often, when the government wants you to do something, it makes you pay if you don’t. That would seem to be the case with Obamacare, which penalizes companies for not providing health care. But in that penalty, there could be a paradoxical result: dropping health coverage could save companies a lot of money.

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