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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 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.
List of contents
Acknowledgments
Series Foreword
Foreword
Introduction
HistoryThe Founding and Taxation
The Direct-Tax Clause in the Courts from Hylton to the 16th Amendment
The Income Tax and the 16th Amendment
AnalysisThe 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
