Abstract
This article reviews several significant articles dealing with the national taxing power that were published (or made available) within the past couple of years. The articles discussed consider the Origination Clause, other constitutional issues arising from the Supreme Court’s decision in National Federation of Independent Business v. Sebelius, the General Welfare Clause, and several other matters of constitutional interest.
Keywords
Taxing power, Origination Clause, Taxing Clause, Direct-Tax Clauses, Sixteenth Amendment, General Welfare Clause, National Federation of Independent Business v. Sebelius
Publication Date
2016
Document Type
Article
Place of Original Publication
Tax Notes
Publication Information
151 Tax Notes 231 (April 11, 2016)
Repository Citation
Jensen, Erik M., "Taxation and the Constitution: Recent Articles" (2016). Faculty Publications. 1642.
https://scholarlycommons.law.case.edu/faculty_publications/1642
