In the past, when evaluating tax proposals, neither the Congressional Budget Office nor the Joint Committee on Taxation were permitted to factor in the effect of economic growth on tax revenue.

FORBES: Congress Embraces Dynamic Scoring. Somewhere, Mitt Romney Shakes His Fist In Anger

Because the HAA harnesses the vast pool of money that is today distributed inefficiently through the tax break for employer-provided care, and then couples it with clever cost-control mechanisms, the Congressional Budget Office and the Joint Committee on Taxation have judged that the HAA will be revenue neutral or even revenue-enhancing within a few years.

ECONOMIST: Health care

The Congressional Budget Office (CBO) and the Joint Committee on Taxation (JCT) estimate that the mandate alone, separate and apart from the other provisions in ObamaCare designed to induce people to buy insurance, will be responsible for bringing in 16 million newly insured about half of the total estimated number of newly insured.

FORBES: The ObamaTax Ensures Extraordinarily Expensive ObamaCare