The Taxing Power: A Reference Guide to the United States Constitution (Google eBook)
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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Are the Limitations Trivial?
What the Book Will Cover
The Uniformity Rule and the PortPreference Clause
The Export Clause
The DirectTax Clauses in the Courts from
From Hylton to Pollock
The Income Tax and the Sixteenth Amendment
Ratification and Its Aftermath
What Is Left of Apportionment? Direct Taxes
Taxes That Are Not Indirect
The Export Clause
New Life for Old Cases
Is the Export Clause Really Unique?
The Rest of the Story
Taxing Issues Under Other Constitutional Doctrines and Provisions
Requisitions and the Constitution
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