Income Tax – Amendment Xvi

The Heritage Guide to the Constitution, Fully Revised 2d ed. (Washington, D.C.: The Heritage Foundation and Regnery Publishing, 2014), pp. 524-26.

Case Legal Studies Research Paper No. 2016-24

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 Sixteenth Amendment which, by exempting “taxes on incomes” from the apportionment requirement otherwise applicable to direct taxes, made the modern income tax possible. Although many commentators don’t realize it, not all taxes are “taxes on incomes,” and a tax isn’t “on incomes” just because Congress says it is. Any tax that is direct but that is not a tax on incomes remains subject to the apportionment requirement, which means it would be almost impossible to implement.

Keywords: direct taxes, indirect taxes, Pollock v. Farmers’ Loan & Trust, taxes on incomes, Sixteenth Amendment

JEL Classification: K19

Suggested Citation

Jensen, Erik M., Income Tax – Amendment Xvi (2014). The Heritage Guide to the Constitution, Fully Revised 2d ed. (Washington, D.C.: The Heritage Foundation and Regnery Publishing, 2014), pp. 524-26.; Case Legal Studies Research Paper No. 2016-24. Available at SSRN: https://ssrn.com/abstract=2799878

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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