Robert Cooter cited in Balkinization, March 19, 2012
One question in the healthcare litigation presently before the U.S. Supreme Court is how to characterize the exaction imposed by the Affordable Care Act (ACA) on individuals who fail to obtain health insurance…. In Not the Power to Destroy: A Theory of the Tax Power for a Court that Limits the Commerce Power … Robert Cooter of Berkeley Law and I develop a theory of the difference between a tax and a penalty for purposes of the tax power. We then apply the theory to the ACA’s exaction for non-insurance.