Tax Foundation's Tax Policy Podcast

American Enterprise Institute Resident Scholar Alan Viard discusses the 3.8% tax on investment income that was part of the Patient Protection and Affordable Care Act, the health care legislation also known to some as "ObamaCare." Originally passed in 2010, the tax just went into force this year.  Alan explains the details behind this tax - misleadingly named the "Unearned Income Medicare Contribution" - and what economic effects...