Abstract

These articles, from a colloquy on the taxing power, are part of an ongoing-some might say endless-debate between the author and Professor Calvin Johnson about the meaning of the Direct-Tax Clauses of the Constitution and the Sixteenth Amendment. The author argues that the Direct-Tax Clauses were intended to be a significant limitation on the national taxing power, and that the Amendment ought to be interpreted accordingly-to have exempted only one category of taxes, taxes on incomes, from the apportionment rule that otherwise applies to direct taxes.

Keywords

Taxing Power

Publication Date

2003

Document Type

Article

Place of Original Publication

Tax Notes

Publication Information

100 Tax Notes 821 (2003)

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COinS Erik M. Jensen Faculty Bio