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The Taxing Power A Reference Guide to the United States Constitution
Erik M. Jensen
Foreword by Henry P. Monaghan
Book Code: GR1229
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: £59.95)
Availability: In Stock
Media Type: Hardcover
Also Available: Ebook
Trim Size: 6 1/8 x 9 1/4
Subjects:
Series Title: Reference Guides to the United States Constitution
Series Number: 11
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
LC Card Number: 2004017543
LCC Class: KF6289
Dewey Class: 343
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