This paper reviews the economic implications of employer and individua
l health insurance mandates. Although the cost of meeting an employer
mandate is nominally paid by employers, in the long run much of the co
st may be shifted backward to employees in the form of lower wages. We
also compare the consequences of hypothetical employer and individual
health insurance mandates for families with different income levels.
Depending on their structure, an employer mandate may be more or less
progressive than an individual mandate.