Taxation and the Constitution: Recent Articles

10 Pages Posted: 1 Jun 2016 Last revised: 16 Aug 2016

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Multiple version iconThere are 3 versions of this paper

Date Written: May 31, 2016

Abstract

This article reviews several significant articles dealing with the national taxing power that were published (or made available) within the past couple of years. The articles discussed consider the Origination Clause, other constitutional issues arising from the Supreme Court’s decision in National Federation of Independent Business v. Sebelius, the General Welfare Clause, and several other matters of constitutional interest.

Keywords: Taxing power, Origination Clause, Taxing Clause, Direct-Tax Clauses, Sixteenth Amendment, General Welfare Clause, National Federation of Independent Business v. Sebelius

JEL Classification: K34

Suggested Citation

Jensen, Erik M., Taxation and the Constitution: Recent Articles (May 31, 2016). Tax Notes, Volume 151, Number 2, April 11, (2016), p.231; Case Legal Studies Research Paper No. 2016-19. Available at SSRN: https://ssrn.com/abstract=2787321

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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