David S. Gamage

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Taxing Political Donations: The Case for Corrective Taxes in Campaign Finance

113 Yale L.J. 1283 (2004) Incentive-based regulations are generally more efficient than command-and-control measures. One of the primary categories of incentive-based regulations--and one that has gained significant support of economics scholars over the past few decades--is corrective taxation. Corrective taxes, under various guises, are used in numerous areas of the law: "Sin taxes" are the method of choice for regulating...