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The taxing power and the public's health
Michelle M Mello1, I Glenn Cohen
1Department of Health Policy and Management, Harvard School of Public Health, Boston, MA, USA
The New England Journal of Medicine
|October 19, 2012
Abstract:
In its decision on the Affordable Care Act, the Supreme Court opened the door for Congress to use its taxing power to achieve myriad policy objectives. The federal government may now increasingly make creative use of taxes to pursue public health goals.
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