Law in Contemporary Society

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AffordableCareAct 12 - 25 Jan 2012 - Main.RohanGrey
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Discussion of statutes begins always with the statutory language. Much water has been flowed under the bridge below before Arlene even mentions the
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 "The difference between a tax and a penalty is sometimes difficult to define, and yet the consequences of the distinction in the required method of their collection often are important. Where the sovereign enacting the law has power to impose both tax and penalty, the difference between revenue production and mere regulation may be immaterial, but not so when one sovereign can impose a tax only, and the power of regulation rests in another. Taxes are occasionally imposed in the discretion of the Legislature on proper subjects with the primary motive of obtaining revenue from them and with the incidental motive of discouraging them by making their continuance onerous. They do not lose their character as taxes because of the incidental motive. But there comes a time in the extension of the penalizing features of the so-called tax when it loses its character as such and becomes a mere penalty, with the characteristics of regulation and punishment. "
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>		http://bit.ly/wU8de9
 
Source of quotation?
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>		apologies - above
 -- RohanGrey - 24 Jan 2012

tax n. a governmental assessment (charge) upon property value, transactions (transfers and sales), licenses granting a right, and/or income. (http://legal-dictionary.thefreedictionary.com/tax).
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  responsible has not occurred?

-- ArleneOrtizLeytte - 25 Jan 2012

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>		It would seem that the distinction between the subsequent "penalty" and the initial "tax" as used in 26(F)68(B)(1) Section 6671 and 26(F)68(B)(1) Section 6672 is that the penalty carries the option of being supplemented by additional penalties above the original amount as determined by the particular piece of legislation that authorized it - which in itself is i guess a form of "non-compliance" tax. Taft's attempt to associate "penalties" with executive regulation power (as opposed to legislative taxation power) seems counter to the actual examples of penalties as described in that part of the tax code - all of them lay out specific rules and amounts for determining what penalties to impose, rather than leaving it to regulatory discretion (with a few exceptions for possible waivers). This might be an attempt to ensure that the "penalties" are dispersed uniformly as articulated by the Constitution, which would go towards the case that it is merely another form of tax.

-- RohanGrey - 25 Jan 2012


Revision 12r12 - 25 Jan 2012 - 18:03:46 - RohanGrey
Revision 11r11 - 25 Jan 2012 - 17:37:18 - EbenMoglen
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