Economist: Medical device tax would push 146,000 jobs overseas-massdevice: The medical device tax, a 2.3% levy on all U.S. medtech sales, could push 146,000 jobs overseas, conservative economist Diana Furchtgott-Roth told a U.S. House of Representatives committee this week. Furchtgott-Roth, a senior fellow at the Manhattan Institute think tank, told the House Energy & Commerce Committee that the medical device tax enacted as part of the Affordable Care Act would "shift production offshore," the Washington Examiner reported.