The Employer Mandate and Incentives to Cheat

Many political figures opposed to the ACA have made a big point of complaining that the delay of employer sanctions and the lack of enforcement mechanisms will make it easy for individuals to cheat the system and take advantage of the subsidies in the health care exchanges. This was a big complaint previously made by speaker Boehner and repeated today by Michael Gerson. It's worth noting what this cheating would mean and the incentives provided to workers.

The deal is supposed to be that work...