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.
Place of Original Publication
100 Tax Notes 821 (2003)
Jensen, Erik M., "The Constitution Matters in Taxation" (2003). Faculty Publications. 187.