Taxation and the Constitution: Recent Articles

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