Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes

Authors

• Reuven S. Avi-Yonah, University of Michigan Law SchoolFollow

Document Type

Article

Publication Date

2010

Abstract

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.

Recommended Citation

Avi-Yonah, Reuven S., "Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes" (2010). Public Law & Legal Theory Working Papers. 626.
https://repository.law.umich.edu/pub_law_archive/626