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Empirics disprove---‘regulatory taxation’ has been around forever.
Holderness ’21 [Hayes; September 15; Associate Professor at the University of Richmond School of Law; Southern California Law Review, “Crack Taxes and the Dangers of Insidious Regulatory Taxes,” https://papers.ssrn.com/sol3/papers.cfm?abstract_id=3665440]
In addition to their revenue-raising role, taxes have also long been recognized as legitimate and powerful tools to regulate behavior.9 One might expect courts to heighten their scrutiny of taxes with intentional regulatory goals (as opposed to mere revenue-raising taxes) to ensure that the interests of regulated individuals are appropriately considered. However, this is rarely the case, even when the taxes’ revenue goals are insignificant compared to their regulatory goals.10
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