This essay responds to Professor Bruce Ackerman, who had challenged the author's understanding of the Direct-Tax Clauses of the Constitution and the Sixteenth Amendment to that Constitution.
Taxation, Bruce Ackerman, Sixteenth Amendment, Direct-Consumption Tax, Constitutional Law
Place of Original Publication
Journal of Law and Politics
15 Journal of Law and Politics 687 (1999)
Jensen, Erik M., "Taxation and the Constitution: How to Read the Direct-Tax Clauses" (2006). Faculty Publications. 527.