The rule in economics is tax that which you want to curtail. So tax cigarettes but not innovation (Cap gains). This tax on devices is economically speaking, will curtail procurement of medical devices. It has been called an innovation tax. Medica...l devices extend life, often in an affordable manner vs. other life saving measures. I will catch hell for saying this, but economically speaking, taxing devices/drugs at a higher rate is a back door way to curtailing treatment towards the end of life, though this death panel never convenes it just happens as a market function! QED - Let them eat cake.....

By Dick Morris and Eileen McGann The more the fiscal details of the healthcare bills emerge, the more appalling they seem. The Senate Finance Committee bill includes a broad provision taxing all manner of medical devices.http://thehill.com/blogs/pundits-blog/healthcare/64493-obama-taxes-pacemakers-heart-valves