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The Taxing Power: A Reference Guide to the United States Constitution
     

The Taxing Power: A Reference Guide to the United States Constitution

by Erik M. Jensen, Henry P. Monaghan, Jack Stark (Editor), Henry P. Monaghan (Foreword by)
 

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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

Overview

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.

Product Details

ISBN-13:
9780313312298
Publisher:
ABC-CLIO, Incorporated
Publication date:
01/30/2005
Series:
Reference Guides to the United States Constitution Series
Pages:
256
Product dimensions:
6.14(w) x 9.21(h) x 0.63(d)

Meet 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.

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