Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes

Avi-Yonah, Reuven S.

doi:10.2139/ssrn.2102426

Abstract

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Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes

Reuven S. Avi-Yonah

University of Michigan Law School

July 9, 2012

U of Michigan Public Law Research Paper No. 281

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.

Number of Pages in PDF File: 9

Keywords: Affordable Care Act, health care tax, carbon tax, bank tax

JEL Classification: H20

working papers series

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Date posted: July 9, 2012 ; Last revised: August 2, 2012

Suggested Citation

Avi-Yonah, Reuven S., Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes (July 9, 2012). U of Michigan Public Law Research Paper No. 281. Available at SSRN: http://ssrn.com/abstract=2102426 or http://dx.doi.org/10.2139/ssrn.2102426

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)