Avoiding Federal and State Constitutional Limitations in Taxation

Julio Homem de Siqueira, et al., eds. Princípios Constitucionais Tributários (Tax Principles and Constitutional Law) Belo Horizonte, Brazil, Forthcoming

168 Tax Notes Federal 1447 (August 24, 2020) and 97 Tax Notes State 803 (August 24, 2020)

Saint Louis U. Legal Studies Research Paper No. 2020-30

14 Pages Posted: 19 Oct 2020 Last revised: 24 Oct 2020

See all articles by Henry Ordower

Henry Ordower

Saint Louis University - School of Law

Date Written: July 10, 2020

Abstract

This article reviews some federal and state constitutional law challenges to tax legislation in the US and considers how taxing and other revenue raising legislation tends to withstand constitutional challenge.

Part I of this article examines instances in which the Supreme Court reviewed state taxing laws for conflict with the Constitution and overruled its earlier decisions in similar cases. One case involving a poll or capitation tax worked its way through the courts as the Constitution was being amended to prevent the states from using a poll tax in the future. Another case from 2018 resolves a longstanding tax collection and avoidance problem with state sales taxes. Part II focuses on a single longstanding Supreme Court precedent limiting federal tax law under the Constitution which Congress increasingly has not followed. The decision and recent congressional action is contextual in the current discussions of other taxing proposals. Part III considers some areas in which constitutional limitations exist but legislatures and courts seem to have no interest in addressing the limitations. Part IV concludes.

Keywords: constitutions, taxation, realization, sales and use tax

JEL Classification: K1, K19, K34, K39

Suggested Citation

Ordower, Henry, Avoiding Federal and State Constitutional Limitations in Taxation (July 10, 2020). Julio Homem de Siqueira, et al., eds. Princípios Constitucionais Tributários (Tax Principles and Constitutional Law) Belo Horizonte, Brazil, Forthcoming, 168 Tax Notes Federal 1447 (August 24, 2020) and 97 Tax Notes State 803 (August 24, 2020), Saint Louis U. Legal Studies Research Paper No. 2020-30, Available at SSRN: https://ssrn.com/abstract=3648673 or http://dx.doi.org/10.2139/ssrn.3648673

Henry Ordower (Contact Author)

Saint Louis University - School of Law ( email )

100 N. Tucker Blvd.
St. Louis, MO 63101
United States

Do you have a job opening that you would like to promote on SSRN?

Paper statistics

Downloads
78
Abstract Views
804
Rank
635,950
PlumX Metrics