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.
A Reference Guide to the United States Constitution
Hardback
Publication Date: 30/01/2005
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.
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.
- ISBN:
- 9780313312298
- 9780313312298
- Category:
- Taxation & duties law
- Format:
- Hardback
- Publication Date:
- 30-01-2005
- Publisher:
- Bloomsbury Publishing PLC
- Country of origin:
- United States
- Pages:
- 254
- Dimensions (mm):
- 234x156x16mm
- Weight:
- 0.54kg
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