Taxation and the Constitution: How to Read the Direct-Tax Clauses

The Journal of Law and Politics, Vol. 15, p. 689, 1999

31 Pages Posted: 11 Mar 2009

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Abstract

This essay responds to Professor Bruce Ackerman, who had challenged the author's understanding of the Direct-Tax Clauses of the Constitution and the Sixteenth Amendment to that Constitution.

Keywords: Taxation, Bruce Ackerman, Sixteenth Amendment, Direct-Consumption Tax, Constitutional Law

JEL Classification: K10, K34

Suggested Citation

Jensen, Erik M., Taxation and the Constitution: How to Read the Direct-Tax Clauses. The Journal of Law and Politics, Vol. 15, p. 689, 1999. Available at SSRN: https://ssrn.com/abstract=1356077

Erik M. Jensen (Contact Author)

Case Western Reserve University School of Law ( email )

11075 East Boulevard
Cleveland, OH 44106-7148
United States
216-368-3613 (Phone)
216-368-2086 (Fax)

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