This short essay in Michigan Law Review First Impressions describes how the individual mandate could be reconstructed as an escrow account. Such a restructuring would ameliorate policy concerns regarding the mandate while still deterring the opportunistic behavior that would otherwise occur as a result of the nondiscrimination rules imposed on insurers.
Reconstructing the Individual Mandate as an Escrow Account
, 109 Mich. L. Rev. First Impressions 73
Available at: https://digitalcommons.law.uga.edu/fac_artchop/1213