Download This PaperCarbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes
9 Pages Posted: 9 Jul 2012 Last revised: 2 Dec 2013
There are 2 versions of this paper
Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes
U of Michigan Law & Econ, Empirical Legal Studies Center Paper No. 10-020, U of Michigan Public Law Working Paper No. 216
Number of pages: 10
Posted: 23 Aug 2010
Last Revised: 02 Dec 2013
Downloads
750
Date Written: July 9, 2012
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.
Keywords: Affordable Care Act, health care tax, carbon tax, bank tax
JEL Classification: H20
Suggested Citation: 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: https://ssrn.com/abstract=2102426 or http://dx.doi.org/10.2139/ssrn.2102426
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)
Do you have negative results from your research you’d like to share?
Feedback
Feedback to SSRN
If you need immediate assistance, call 877-SSRNHelp (877 777 6435) in the United States, or +1 212 448 2500 outside of the United States, 8:30AM to 6:00PM U.S. Eastern, Monday - Friday.