The Health Insurance Mandate Really Is a Tax, and That’s a Good Thing Too. Gowder, P. In Allhoff, F. & Hall, M., editors, The Affordable Care Act Decision: Philosophical and Legal Implications, pages 103--116. Routledge, 2014.
bibtex   
@incollection{ gowder_health_2014,
  title = {The {Health} {Insurance} {Mandate} {Really} {Is} a {Tax}, and {That}’s a {Good} {Thing} {Too}},
  booktitle = {The {Affordable} {Care} {Act} {Decision}: {Philosophical} and {Legal} {Implications}},
  publisher = {Routledge},
  author = {Gowder, Paul},
  editor = {Allhoff, Fritz and Hall, Mark},
  year = {2014},
  pages = {103--116}
}

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