Crack Taxes and the Dangers of Insidious Regulatory Taxes

H. Holderness
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Abstract

Courts have long held the utmost respect for tax laws, reflecting a recognition that the revenue-raising function of taxes allows legislators to distribute the burden of funding the government as they see fit. Unelected judges, the sentiment goes, should thus be hesitant to trifle with tax laws. However, taxes are also used to regulate individual behavior, but in such cases, rather than protect individuals’ rights as they would in the case of direct regulations, courts continue to defer to the institutional interests in taxation. The problems with this approach are highlighted by state-level controlled substance taxes, which impose taxes on individuals engaging in the criminal possession and sale of illegal drugs without providing those individuals the protections of the criminal law. Courts need a new framework for determining the amount of deference such insidious regulatory taxes are owed in order to remove the incentive for legislators to utilize tax laws to skirt important legal protections for members of society, and this Article taps modern tax expenditure analysis to provide such a framework.
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破解税收和潜在监管税的危险
长期以来,法院对税法给予了最大的尊重,这反映出一种认识,即税收的增收功能允许立法者按照他们认为合适的方式分配政府的资金负担。这种观点认为,非选举产生的法官在玩弄税法时应该有所顾忌。然而,税收也被用来规范个人行为,但在这种情况下,法院在税收方面继续服从机构利益,而不是像在直接监管的情况下那样保护个人权利。这种做法的问题在州一级的管制物质税中得到突出体现,这种税对从事非法拥有和销售毒品的个人征税,但不向这些个人提供刑法的保护。法院需要一个新的框架来确定这种隐蔽的监管税所欠的尊重程度,以消除立法者利用税法规避对社会成员重要法律保护的动机,本文利用现代税收支出分析来提供这样一个框架。
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