Taxing Power: A Reference Guide to the United States Constitution

by Erik M. Jensen

Overview

Taxation may seem like a dry-as-dust subject, and it does not ordinarily attract much attention from constitutional scholars.

Product Details

ISBN-13:	9780313068461
Publisher:	ABC-CLIO, Incorporated
Publication date:	01/30/2005
Series:	Reference Guides to the United States Constitution Series
Sold by:	Barnes & Noble
Format:	eBook
File size:	367 KB

About 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 jourbanals. In recent years, he has focused his work on constitutional issues affecting taxation.

Table of Contents

Acknowledgments
Series Foreword
Foreword
Introduction
History
The Founding and Taxation
The Direct-Tax Clause in the Courts from Hylton to the 16th Amendment
The Income Tax and the 16th Amendment
Analysis
The 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