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
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
Date posted: August 23, 2010 ; Last revised: December 2, 2013
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