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Pepperdine University School of Law

Friday, July 20, 2012

Avi-Yonah: Taxation as Regulation

Reuven S. Avi-Yonah (Michigan), Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes:

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.

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Considering the court came to the conclusion that Congress can tax what it cannot regulate it is a meaningless distinction. Besides as an example lawmakers are forever raising sin taxes to discourage users of the taxed product and then are dismayed when users consume less and thus generating lower than expected revenues.

Posted by: cubanbob | Jul 21, 2012 10:32:00 AM