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
16 Pages Posted: 17 Nov 2017
Date Written: October 2016
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: Suggested Citation