28 pages. Excerpt: In order to assist policymakers and the public in determining the implications of the proposed excise tax, a joint work group ... developed a model to estimate the revenue it would generate. This model also analyzes the possibility that employers would reduce or eliminate benefits in order to avoid paying the tax, which would reduce revenue from the excise tax but could also have other effects. These effects include reducing health care spending and increasing income and payroll taxes to the extent that compensation shifts from health benefits to wages.