10 Pages Posted: 23 Aug 2010 Last revised: 2 Dec 2013
Date Written: August 23, 2010
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.
Keywords: carbon tax, health care tax, bank tax
JEL Classification: H20
Suggested Citation: 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: https://ssrn.com/abstract=1664045 or http://dx.doi.org/10.2139/ssrn.1664045