Abstract
The Power to Tax, chapter 1 in The Powers of the U.S. Congress: Where Constitutional Authority Begins and Ends, Brien Hallett, editor: Copyright © 2016 by ABC-CLIO LLC
This is a chapter in a book intended largely for an undergraduate audience. The chapter outlines the key terms necessary for understanding the congressional power to tax under the U.S. Constitution; the history and development of our understanding of that power; and the limitations (or possible limitations) on the power.
Keywords
Federal Taxation, Constitutional Law, Taxes, Imposts, Excises, Direct Taxes
Publication Date
2016
Document Type
Article
Publication Information
The Power to Tax, chapter 1 in The Powers of the U.S. Congress: Where Constitutional Authority Begins and Ends, Brien Hallett, editor: Copyright © 2016 by ABC-CLIO LLC
Repository Citation
Jensen, Erik M., "The Power to Tax" (2016). Faculty Publications. 2013.
https://scholarlycommons.law.case.edu/faculty_publications/2013
