Radical tax reform, the Constitution, and the conscientious legislator
Article Abstract:
Erik M. Jensen's contention that two proposals for income tax reform, the flat tax and the unlimited savings allowance tax, would violate the Direct-Tax Clauses of the Constitution is wrong on two counts. First, a conscientious legislator could conclude that neither reform proposal is a direct tax requiring apportionment. Second, either proposal could be validly regarded as forms of income tax permissible under the 16th amendment.
Publication Name: Columbia Law Review
Subject: Law
ISSN: 0010-1958
Year: 1999
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Taxation and the Constitution
Article Abstract:
The direct tax clauses of Article I of the US Constitution should be strictly interpreted so as not to impede tax reform. These clauses require that direct taxes be apportioned according to population, but if literally applied they could cause poor states to pay more than rich states. A historical review of relevant case law suggests that the efforts of legal scholars to revive a broad reading of the clauses is misguided.
Publication Name: Columbia Law Review
Subject: Law
ISSN: 0010-1958
Year: 1999
User Contributions:
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