9 Pages Posted: 9 Jul 2012 Last revised: 2 Dec 2013
Date Written: July 9, 2012
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