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Taxation & Estate Planning

: TaxProf Blog

Galle: The Constitutionality of Health Care Reform

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Brian Galle (Florida State; moving to Boston College) has posted Conditional Taxation and the Constitutionality of Health Care Reform, 119 Yale L.J. Online ___ (2010), on SSRN. Here is the abstract: This brief essay argues that the recently-enacted tax on individuals who fail to purchase health insurance is constitutional. Contrary...

Full post as published by TaxProf Blog on April 06, 2010 (boomark / email).

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