Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes
Document Type
Article
Publication Date
2012
Abstract
The Supreme Court's decision to uphold the Affordable Care Act as an exercise of the taxing power has led to a reconsideration of the regulatory role of taxation. This paper re-evaluates that role in light of the decision and examines when taxation should be used for regulatory purposes.
Recommended Citation
Avi-Yonah, Reuven S., "Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes" (2012). Public Law & Legal Theory Working Papers. 561.
https://repository.law.umich.edu/pub_law_archive/561
COinS