Direct Taxes – Article I, Section 9, Clause 4

The Heritage Guide to the Constitution, Fully Revised 2d ed. (Washington, D.C.: The Heritage Foundation and Regnery Publishing, 2014), pp. 207-09.

Case Legal Studies Research Paper No. 2016-23

6 Pages Posted: 26 Jun 2016

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Date Written: 2014

Abstract

This essay discusses the apportionment rule in the Constitution that applies to direct taxes. Taxes that are direct (and are not taxes from incomes) must be apportioned among the states on the basis of population, regardless of how the tax base is spread across the country. That constitutional requirement makes direct taxes almost impossible to use, expect perhaps in times of war. This essay discusses the origins of the direct-tax clauses and considers what remains of the apportionment requirement today.

Keywords: direct taxes, indirect taxes, apportionment, taxes on incomes, Sixteenth Amendment

JEL Classification: K19

Suggested Citation

Jensen, Erik M., Direct Taxes – Article I, Section 9, Clause 4 (2014). The Heritage Guide to the Constitution, Fully Revised 2d ed. (Washington, D.C.: The Heritage Foundation and Regnery Publishing, 2014), pp. 207-09.; Case Legal Studies Research Paper No. 2016-23. Available at SSRN: https://ssrn.com/abstract=2799869

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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