The Taxing Power: A Reference Guide to the United States Constitution

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Greenwood Publishing Group, 2005 - 234 sider

The U.S. Constitution contains several limitations on the national taxing power. These limitations are almost always ignored due to the assumption that Congress is unconstrained in imposing taxes. The Taxing Power proves that assumption faulty by illustrating the importance of such limitations as the uniformity rule, the direct-tax apportionment rule, and the Export Clause. By looking at the historical origins of these limitations, Jensen argues that they are essential parts of the Constitution and should be taken seriously, as the founders intended.

This full-scale treatment of the subject is a timely reminder that the national taxing power is not absolute. In the last decade the Supreme Court has begun to see the Export Clause as an important factor in taxation. This has opened the door for other limitations to be considered, making this work of utmost importance in the study of taxation.

 

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Innhold

Are the Limitations Trivial?
5
What the Book Will Cover
12
The Uniformity Rule and the PortPreference Clause
22
The Export Clause
30
The DirectTax Clauses in the Courts from
37
From Hylton to Pollock
43
The Income Tax and the Sixteenth Amendment
51
Ratification and Its Aftermath
65
What Is Left of Apportionment? Direct Taxes
121
Taxes That Are Not Indirect
128
The Export Clause
135
New Life for Old Cases
146
Is the Export Clause Really Unique?
158
The Rest of the Story
165
Taxing Issues Under Other Constitutional Doctrines and Provisions
174
Requisitions and the Constitution
194

The Uniformity Clause
77
Indirect Taxes Versus Direct Taxes
84
Mechanics of the Apportionment Rule
90
Were Direct Taxes Intended to Be Used?
102
The Supreme Court and the Meaning of Incomes
109
Notes to Part II
201
BIBLIOGRAPHIC ESSAY
217
TABLE OF CASES
223
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Om forfatteren (2005)

Erik M. Jensen is the David L. Brennan Professor of Law at Case Western Reserve University, where he has been teaching for over 20 years. He has also taught at the Cornell Law School. Formerly a practicing tax lawyer, Jensen has written widely on tax issues in academic law reviews and other journals. In recent years, he has focused his work on constitutional issues affecting taxation.

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