Taxation and the Constitution: Recent Articles
10 Pages Posted: 30 Oct 2018
Date Written: October 29, 2018
This article is the latest installment in a series of reviews of significant articles dealing with taxation and the Constitution. It covers articles that were published or otherwise made generally available in 2017.
Keywords: taxation, Constitution, Dormant Commerce Clause, Origination Clause, Sixteenth Amendment, intergovernmental tax immunity
JEL Classification: K34
Suggested Citation: Suggested Citation