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The Incidence of Mandated Health Insurance: Evidence from the ACA Dependent Care Mandate (PDF)
National Bureau of Economic Research [NBER] Link to more items from this source
Jan. 14, 2016

"Using data from the Survey of Income and Program Participation (SIPP), we find that workers at firms with employer-based coverage -- whether or not they have dependent children -- experience an annual reduction in wages of approximately $1,200. Our results imply that the marginal costs of mandated employer-based coverage expansions are not entirely borne only by the people whose coverage is expanded by the mandate."

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