46 Pages Posted: 3 Oct 2001 Last revised: 4 Feb 2016
Date Written: February 1, 2001
The Constitution's requirement that federal taxation be "uniform throughout the United States" precludes explicit conditioning of federal taxation upon state political identity. That limitation upon taxation informs the Constitution's obverse requirement that federal spending be for the "common Defence and general Welfare" of the United States. A state's lawful policy choices are elements of its political identity. Conditions on federal spending which explicitly target elements of a state's political identity violate the Constitution's obverse requirements that taxation be uniform and that spending be common and general.
Suggested Citation: Suggested Citation
Claus, Laurence, Uniform Throughout the United States: Limits on Taxing as Limits on Spending (February 1, 2001). 18 Constitutional Commentary 517 (2001). Available at SSRN: https://ssrn.com/abstract=285596 or http://dx.doi.org/10.2139/ssrn.285596