Obamacare and the 'What is a Tax?' Question -- Part II

4 Pages Posted: 14 Apr 2012

See all articles by Steve R. Johnson

Steve R. Johnson

Florida State University - College of Law

Date Written: March 13, 2012

Abstract

We are engaged in a two-part exploration. The previous installment of our column reviewed the perennial question of whether a given state or local exaction should be classified as a tax or something else. It rehearsed the contexts in which the issue has arisen in state and local tax controversies, the practical stakes involved in those controversies, and the criteria courts have developed to distinguish between taxes and other types of governmental levies.

Suggested Citation

Johnson, Steve R., Obamacare and the 'What is a Tax?' Question -- Part II (March 13, 2012). State Tax Notes, Vol. 63, No. 13, p. 1037, March 2012, FSU College of Law, Public Law Research Paper No. 591, Available at SSRN: https://ssrn.com/abstract=2039489

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