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.