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Congress, Public Values, And The Taxing Power, Mary L. Heen

Law Faculty Publications

In an article published several years ago, I examined the financing dimension of private choice and proposed a framework for analyzing Congress’s taxing and spending decision-making processes. Although issues other than health care reform provided the impetus for the article, the framework developed there provides a broader perspective from which to consider the taxing power portion of Chief Justice Roberts’ opinion in National Federation of Independent Business v. Sebelius, 567 U.S. — (2012).