This paper addresses three questions: 1. Is regulation a legitimate goal for taxation? 2. Which tax is best suited for regulation? 3. Would it be better to allocate just one goal per tax among the major taxes (individual and corporate income tax and VAT)? It then analyzes the proposed bank tax and the enacted health care tax as regulatory taxes, and concludes that the first is desirable (as is a carbon tax) but the second is not.
Banking and Finance Law | Environmental Law | Health Law and Policy | Tax Law
Date of this Version
Working Paper Citation
Avi-Yonah, Reuven S., "Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes" (2010). Law & Economics Working Papers. 21.