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The Taxing Power: A Reference Guide to the United States Constitution (Reference Guides to the United States Constitution) - Hardcover
Synopsis
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.
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Book Description
Reexamines the constitutional principles affecting taxation by focusing on the limitations of Congressional power.
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 journals. In recent years, he has focused his work on constitutional issues affecting taxation.
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- PublisherPraeger
- Publication date2005
- ISBN 10 031331229X
- ISBN 13 9780313312298
- BindingHardcover
- LanguageEnglish
- Number of pages254
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The Taxing Power (Hardcover)
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Bloomsbury Publishing Plc, Westport, 2005
ISBN 10: 031331229X
ISBN 13: 9780313312298
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Hardcover. Condition: new. Hardcover. 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. The U.S. Constitution contains several limitations on the national taxing power. 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. Shipping may be from multiple locations in the US or from the UK, depending on stock availability. Seller Inventory # 9780313312298
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Buch. Condition: Neu. nach der Bestellung gedruckt Neuware - Printed after ordering - 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. Seller Inventory # 9780313312298
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