• N. Engl. J. Med. · Nov 2012

    The taxing power and the public's health.

    • Michelle M Mello and I Glenn Cohen.
    • Department of Health Policy and Management, Harvard School of Public Health, Boston, MA, USA
    • N. Engl. J. Med.. 2012 Nov 8;367(19):1777-9.

    AbstractIn 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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