So, is Obamacare a capitation (or direct tax) layed upon every American head? Or is it a [progressive] income tax? Who collects this tax?
Insurance companies for now - everyone who can pay MUST pay. The "fine" or "tax" goes directly to the IRS.
Business will probably drop their coverage because it's cheaper to pay the fine. That will cause the insurance companies to go bankrupt. Government care will be the only care available after that. That's why the fines are so low. They're creating another "crises" by driving insurance companies out of business.