Add to ORKGThese articles, from a colloquy on the taxing power, are part of an ongoing-some might say endless-debate between the author and Professor Calvin Johnson about the meaning of the Direct-Tax Clauses of the Constitution and the Sixteenth Amendment. The author argues that the Direct-Tax Clauses were intended to be a significant limitation on the national taxing power, and that the Amendment ought to be interpreted accordingly-to have exempted only one category of taxes, taxes on incomes, from the apportionment rule that otherwise applies to direct taxes
Article I, Section 2 of the Constitution requires that direct taxes be apportioned among the states ...
This article examines the debates leading to the enactment of the 1894 income tax, which the Supreme...
This article, prepared for a symposium at the Salmon P. Chase College of Law, Northern Kentucky Univ...
These articles, from a colloquy on the taxing power, are part of an ongoing-some might say endless-d...
The Sixteenth Amendment and the direct-tax clauses have become subjects of interest in the legal aca...
This essay responds to Professor Bruce Ackerman, who had challenged the author\u27s understanding of...
Recent years have seen the introduction of fundamental tax reform proposals that call into question ...
In an earlier article in these pages, Prof. Erik M Jensen examined the history of the Direct-Tax Cla...
In debates about reorienting the American revenue system, nearly everyone assumes the Constitution i...
The point of this essay is simple: a direct-consumption tax like the Forbes-Armey-Hall-Rabushka flat...
This article reviews several significant articles dealing with the national taxing power that were p...
This article, prepared for a symposium on the centennial of the ratification of the Sixteenth Amendm...
This Article recreates the original definitions of the U.S. Constitution’s terms “tax,” “direct tax,...
Much or this book will focus on the history and the meaning of the explicit limitations on the taxin...
We recently published an article demonstrating that the current tax treatment of carried interests, ...
Article I, Section 2 of the Constitution requires that direct taxes be apportioned among the states ...
This article examines the debates leading to the enactment of the 1894 income tax, which the Supreme...
This article, prepared for a symposium at the Salmon P. Chase College of Law, Northern Kentucky Univ...
These articles, from a colloquy on the taxing power, are part of an ongoing-some might say endless-d...
The Sixteenth Amendment and the direct-tax clauses have become subjects of interest in the legal aca...
This essay responds to Professor Bruce Ackerman, who had challenged the author\u27s understanding of...
Recent years have seen the introduction of fundamental tax reform proposals that call into question ...
In an earlier article in these pages, Prof. Erik M Jensen examined the history of the Direct-Tax Cla...
In debates about reorienting the American revenue system, nearly everyone assumes the Constitution i...
The point of this essay is simple: a direct-consumption tax like the Forbes-Armey-Hall-Rabushka flat...
This article reviews several significant articles dealing with the national taxing power that were p...
This article, prepared for a symposium on the centennial of the ratification of the Sixteenth Amendm...
This Article recreates the original definitions of the U.S. Constitution’s terms “tax,” “direct tax,...
Much or this book will focus on the history and the meaning of the explicit limitations on the taxin...
We recently published an article demonstrating that the current tax treatment of carried interests, ...
Article I, Section 2 of the Constitution requires that direct taxes be apportioned among the states ...
This article examines the debates leading to the enactment of the 1894 income tax, which the Supreme...
This article, prepared for a symposium at the Salmon P. Chase College of Law, Northern Kentucky Univ...