The Taxing Power: A Reference Guide to the United States Constitution, 1st Edition

  • Erik M. Jensen
  • Published By:
  • ISBN-10: 0313068461
  • ISBN-13: 9780313068461
  • Grade Level Range: 9th Grade - College Senior
  • 234 Pages | eBook
  • Original Copyright 2005 | Published/Released October 2007
  • This publication's content originally published in print form: 2005

  • Price:  Sign in for price



Discusses the limitations of the national taxing power that are contained within the U.S. Constitution. Also looks at the historical origins of these limitations.

Table of Contents

Front Cover.
Half Title Page.
Recent Titles in Reference Guides to the United States Constitution.
Title Page.
Copyright Page.
Series Foreword.
1: History.
2: The Founding and Taxation.
3: The Direct-Tax Clauses in the Courts from Hylton to the Sixteenth Amendment.
4: The Income Tax and the Sixteenth Amendment.
Notes to Part I.
5: Analysis.
6: The Uniformity Clause.
7: The Direct-Tax Apportionment Rule.
8: The Sixteenth Amendment Today.
9: What Is Left of Apportionment?: Direct Taxes That Are Not Taxes on Incomes.
10: The Export Clause.
11: The Rest of the Story.
Notes to Part II.
Bibliographic Essay.
Table of Cases.
About the Author.