From Ira Stoll of the New York Sun:
[Professor Casey B. Mulligan] offers the example of a person comparing a 29-hour-a-week job without employer-sponsored health insurance with a 40-hour-a-week job that includes employer-sponsored health insurance. Given the subsidies that the federal government provides for health insurance under ObamaCare, the person ends up with more money, and the same amount of health insurance, by taking the part-time job.You can purchase and read Professor Mulligan's paper here.
“Moving from-full-time employment to part-time employment can trigger generous assistance with health insurance and out-of-pocket expenses that can offset much of the income lost to reduced work hours,” he writes. “Under the ACA, it will not be extraordinary for people to be able to have more disposable income from a part-time position than from a full-time one.”
As Professor Mulligan’s paper puts it, ObamaCare’s provisions combined “raise marginal tax rates in 2015 by 10 percentage points of total compensation, on average, for about half of the nonelderly adult population and zero percentage points for the rest.” Professor Mulligan describes the results as “startling,” which may be understating it.