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

Avi-Yonah, Reuven S.

doi:10.2139/ssrn.1664045

Abstract

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

Reuven S. Avi-Yonah

University of Michigan Law School

August 23, 2010

U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-020
U of Michigan Public Law Working Paper No. 216

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.

Number of Pages in PDF File: 10

Keywords: carbon tax, health care tax, bank tax

JEL Classification: H20

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Date posted: August 23, 2010 ; Last revised: September 27, 2010

Suggested Citation

Avi-Yonah, Reuven S., Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes (August 23, 2010). U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-020; U of Michigan Public Law Working Paper No. 216. Available at SSRN: http://ssrn.com/abstract=1664045 or http://dx.doi.org/10.2139/ssrn.1664045

Contact Information

Reuven S. Avi-Yonah (Contact Author)

University of Michigan Law School ( email )

625 South State Street
Ann Arbor, MI 48109-1215
United States
734-647-4033 (Phone)