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The Taxing Power A Reference Guide to the United States Constitution
Erik M. Jensen
ISBN: 0-313-31229-X
ISBN-13: 978-0-313-31229-8
254 pages
Praeger Publishers
Publication: 1/30/2005
List Price: $105.00 (UK Sterling Price: £72.95)
Availability: In Stock
Media Type: Hardcover
Also Available: Ebook
Trim Size: 6 1/8 x 9 1/4
Subjects:
Description: The U.S. Constitution contains several limitations on the national taxing power. These limitations are almost always ignored due to the assumption that Congress is unconstrained in imposing taxes. The Taxing Power proves that assumption faulty by illustrating the importance of such limitations as the uniformity rule, the direct-tax apportionment rule, and the Export Clause. By looking at the historical origins of these limitations, Jensen argues that they are essential parts of the Constitution and should be taken seriously, as the founders intended.

This full-scale treatment of the subject is a timely reminder that the national taxing power is not absolute. In the last decade the Supreme Court has begun to see the Export Clause as an important factor in taxation. This has opened the door for other limitations to be considered, making this work of utmost importance in the study of taxation.
Table of Contents:
  • Acknowledgments
    Series Foreword
    Foreword
    Introduction
    History
    The Founding and Taxation
    The Direct-Tax Clause in the Courts from Hylton to the 16th Amendment
    The Income Tax and the 16th Amendment
    Analysis
    The Uniformity Clause
    The Direct-Tax Apportionment Rule
    The 16th Amendment Today
    What Is Left of Apportionment?: Direct Taxes That Are Not Taxes on Incomes
    The Export Clause
    The Rest of the Story
    Bibliographic Essay
    Table of Cases
    About the Author
About the Author: Erik M. Jensen is the David L. Brennan Professor of Law at Case Western Reserve University, where he has been teaching for over 20 years. He has also taught at the Cornell Law School. Formerly a practicing tax lawyer, Jensen has written widely on tax issues in academic law reviews and other journals. In recent years, he has focused his work on constitutional issues affecting taxation.
LCC Class: 343
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