Joel S. Newman on Indoor Tanning Taxes: Health Care Reform and the Excise Tax on the Artificial Suntan

2012-02 Lexis Federal Tax Journal Quarterly June 2012

Wake Forest Univ. Legal Studies Paper No. 2128789

12 Pages Posted: 16 Aug 2012

See all articles by Joel S. Newman

Joel S. Newman

Wake Forest University - School of Law

Date Written: 2012

Abstract

The ten per cent excise tax on indoor tanning services was enacted as part of the Affordable Care Act. When a five per cent tax on discretionary cosmetic surgery was defeated, the tanning tax was proposed as a way to generate some of the lost revenue in the package. The tax has not generated as much revenue as had been hoped, and there are efforts underway to repeal it. The tax makes little sense, even in Pigouvian terms. Regulation of the industry, and education -- especially of young women -- would be far more effective.

Keywords: taxation, health care

Suggested Citation

Newman, Joel S., Joel S. Newman on Indoor Tanning Taxes: Health Care Reform and the Excise Tax on the Artificial Suntan (2012). 2012-02 Lexis Federal Tax Journal Quarterly June 2012; Wake Forest Univ. Legal Studies Paper No. 2128789. Available at SSRN: https://ssrn.com/abstract=2128789

Joel S. Newman (Contact Author)

Wake Forest University - School of Law ( email )

P.O. Box 7206
Winston-Salem, NC 27109
United States

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