Abstract

http://ssrn.com/abstract=213096
 
 

Citations



 


 



'To Lay and Collect Taxes': The Constitutional Case for Progressive Taxation


Leo P. Martinez


University of California Hastings College of the Law


Yale Law & Policy Review, Vol. 18, P. 111, 1999

Abstract:     
This article lays out the constitutional underpinnings of progressive taxation and demonstrates the breadth of government's power to tax. It takes the position that limits on the taxing power must yield to pragmatism and that the Supreme Court, for sound policy reasons, has consistently vindicated an expansive view of the taxing power, a view which easily encompasses vertical equity and, hence, the power to tax progressively. The article responds in part to Calvin Massey's revival of Richard Epstein's suggestion that progressive taxation might violate the Fifth Amendment's Takings clause.

Accepted Paper Series


Not Available For Download

Date posted: September 1, 2000  

Suggested Citation

Martinez, Leo P., 'To Lay and Collect Taxes': The Constitutional Case for Progressive Taxation. Yale Law & Policy Review, Vol. 18, P. 111, 1999. Available at SSRN: http://ssrn.com/abstract=213096

Contact Information

Leo P. Martinez (Contact Author)
University of California Hastings College of the Law ( email )
200 McAllister Street
San Francisco, CA 94102
United States
415-565-4682 (Phone)
415-565-4865 (Fax)

Feedback to SSRN


Paper statistics
Abstract Views: 937

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo4 in 0.250 seconds