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Taxation & Estate Planning

: TaxProf Blog

Avi-Yonah: Taxation as Regulation -- Carbon Tax, Health Care Tax, and Bank Tax

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Reuven S. Avi-Yonah (Michigan) has posted Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes on SSRN. Here is the abstract: This paper addresses three questions: 1. Is regulation a legitimate goal for taxation? 2. Which tax is best suited for regulation? 3. Would it...

Full post as published by TaxProf Blog on October 07, 2010 (boomark / email).

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