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From consistency...
Republican presidential candidate Mitt Romney contradicted his campaign's stance on a key part of President Barack Obama's healthcare law, saying its individual insurance mandate amounts to a tax rather than a penalty
Romney rejected, however, any conclusion that a healthcare insurance mandate had been a tax when he implemented one as Massachusetts governor, something Obama has called a model.
http://in.reuters.com/article/2012/07/04/usa-campaign-idINL2E8I46NR20120704

Republican presidential candidate Mitt Romney contradicted his campaign's stance on a key part of President Barack Obama's healthcare law, saying its individual insurance mandate amounts to a tax rather than a penalty
Romney rejected, however, any conclusion that a healthcare insurance mandate had been a tax when he implemented one as Massachusetts governor, something Obama has called a model.
http://in.reuters.com/article/2012/07/04/usa-campaign-idINL2E8I46NR20120704