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The ACA and the New Economics of Part-Time Work
Mercatus Center, George Mason University Link to more items from this source
Oct. 10, 2014
"The ACA's employment taxes create strong incentives to work less. The health subsidies' structure will put millions in a position in which working part time (29 hours or fewer, as defined by the ACA) will yield more disposable income than working their normal full-time schedule. The reduction in weekly employment due to these ACA disincentives is estimated to be about 3 percent, or about 4 million fewer full-time-equivalent workers. This is the aggregate result of the law's employment disincentives, and is nearly double the impact most recently estimated by the [CBO]."

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