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
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
Date posted: July 9, 2012 ; Last revised: December 2, 2013
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