The second lever of change that Mr Orszag says is underappreciated is an excise tax introduced on the most expensive (or "Cadillac") insurance plans.

奥尔·斯扎克所说的未得到正确评价的第二个引起变化的方法就是对最昂贵的(或是“凯迪拉克”)保险计划征收消费税。

youdao

The second lever of change that Mr Orszag says is underappreciated is an excise tax introduced on the most expensive (or “Cadillac”) insurance plans.

奥尔斯扎克所说的未得到正确评价的第二个引起变化的方法就是对最昂贵的（或是“凯迪拉克”）保险计划征收消费税。

youdao

There is, for instance, a tax on insurance companies that offer "Cadillac" plans to richer individuals;

其中比如，向富裕投保人提供“卡拉迪克”计划的保险公司需要交税；

youdao

The reconciliation bill delays the start of the Cadillac tax for an additional five years but increases its bite after 2018.

NPR: House On The Verge Of Historic Health Vote

Unfortunately, because of political pressure from labour unions and other groups, the Cadillac tax has been diluted, and delayed until 2018.

ECONOMIST: Health reform in America

Additionally, the new reporting requirements will help identify those taxpayers who will be subjected to the so-called Cadillac tax on high-dollar insurance plans (effective in 2018).

FORBES: New W-2 Reporting Requirements for Health Care Confusing Taxpayers (Already)