Alan,

Did you mean the two quoted passages below to be equivalent?  They seem 
somewhat different (at least potentially) to me.  That is, the cost of having 
the government rather than employers provide a benefit might outstrip the 
amount an employer gains by not providing the benefit, might it not?  Does that 
potential “efficiency” discrepancy matter for your analysis?

David B. Cruz
Professor of Law
University of Southern California Gould School of Law
Los Angeles, CA 90089-0071
U.S.A.


From: "A.E. Brownstein" 
<aebrownst...@ucdavis.edu<mailto:aebrownst...@ucdavis.edu>>
Reply-To: Law & Religion issues for Law Academics 
<religionlaw@lists.ucla.edu<mailto:religionlaw@lists.ucla.edu>>
To: Law & Religion issues for Law Academics 
<religionlaw@lists.ucla.edu<mailto:religionlaw@lists.ucla.edu>>
Subject: RE: Are large employers really better off dropping health insurance?

[snip] 3. that if exempt employers save money as a result of the exemption, 
they should contribute an equivalent amount [snip]

[snip] the costs to government of making sure that the beneficiaries of the 
statute do not lose out [snip]
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