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

9 Pages Posted: 9 Jul 2012 Last revised: 2 Dec 2013

Reuven S. Avi-Yonah

University of Michigan Law School

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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

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)

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