The Wall Street Journal editorial page usually breaks down complex issues and makes them imminently clear.  In Monday’s paper, the subject was whether, irrespective of what the Supreme Court says, the mandate is a tax.  They write, “Taxes are ‘exactions’ whose main goal is raising revenue, while penalties punish individuals for breaking the law. The boundaries can blur—legitimate taxes may also have strong punitive aims—but scarcely so in this case. ObamaCare’s mandate was designed to regulate individual conduct to help achieve universal coverage. If it succeeds perfectly, it should collect $0.”

Read the whole thing.