The Power to Tax

Chapter 1 in The Powers of the U.S. Congress: Where Constitutional Authority Begins and Ends, (Eds.) Brien Hallett, ABC-CLIO (October 3, 2016), ISBN: 978-1440843235

Case Legal Studies Research Paper No. 2017-23

16 Pages Posted: 17 Nov 2017

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Date Written: October 2016

Abstract

This is a chapter in a book intended largely for an undergraduate audience. The chapter outlines the key terms necessary for understanding the congressional power to tax under the U.S. Constitution; the history and development of our understanding of that power; and the limitations (or possible limitations) on the power.

Keywords: Federal Taxation, Constitutional Law, Taxes, Imposts, Excises, Direct Taxes

JEL Classification: K34

Suggested Citation

Jensen, Erik M., The Power to Tax (October 2016). Chapter 1 in The Powers of the U.S. Congress: Where Constitutional Authority Begins and Ends, (Eds.) Brien Hallett, ABC-CLIO (October 3, 2016), ISBN: 978-1440843235; Case Legal Studies Research Paper No. 2017-23. Available at SSRN: https://ssrn.com/abstract=3071980

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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