Gruber has admitted that the 40 percent tax on “Cadillac” company insurance coverage was really a hidden way to tax affected workers while ensuring that employers would receive the blame for expensive plans. Every economist knows that who the tax is legally imposed on does not change who actually bears the burden. Gruber and others used this knowledge to mislead Americans into thinking someone else would pay, and so many supported a policy they would have opposed had they not been deceived.
Read the full article by Gary Galles at The Mises Institute.