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Taxation & Estate Planning

: TaxProf Blog

Avi-Yonah: Taxation as Regulation

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Reuven S. Avi-Yonah (Michigan) has published Taxation as Regulation: Carbon Tax, Health Care Tax, Bank Tax and Other Regulatory Taxes, Accounting, Economics, and Law (Vol. 1: Iss. 1, Art. 6, 2011). Here is the abstract: This paper addresses three questions: 1. Is regulation a legitimate goal for taxation? 2. Which...

Full post as published by TaxProf Blog on February 17, 2011 (boomark / email).

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