Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes

被引：11
作者：
Avi-Yonah, Reuven S. [1 ]
机构：
[1] Univ Michigan, Ann Arbor, MI 48109 USA
来源：
ACCOUNTING ECONOMICS AND LAW-A CONVIVIUM | 2011年 / 1卷 / 01期
关键词：
taxation; regulation; fiscal policy; carbon tax; health care tax; bank tax;
D O I：
10.2202/2152-2820.1008
中图分类号：
F8 [财政、金融];
学科分类号：
0202 ;
摘要：
This paper addresses three questions: 1. Is regulation a legitimate goal for taxation? 2. Which tax is best suited for regulation? 3. Would it be better to allocate just one goal per tax among the major taxes (individual and corporate income tax and VAT)? It then analyzes the proposed bank tax and the enacted health care tax as regulatory taxes, and concludes that the first is desirable (as is a carbon tax) but the second is not.
引用
收藏
页数：11
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