The Constitution Matters in Taxation, and Jensen's Response to Johnson's Response to Jensen's Response to Johnson's Response to Jensen (or is it the Other Way Around?)
15 Pages Posted: 8 Aug 2003 Last revised: 10 Feb 2009
Date Written: 2003
These articles, from a colloquy on the taxing power, are part of an ongoing-some might say endless-debate between the author and Professor Calvin Johnson about the meaning of the Direct-Tax Clauses of the Constittuion and the Sixteenth Amendment. The author argues that the Direct-Tax Clauses were intended to be a signficant limitation on the national taxing power, and that the Amendment ought to be interpreted accordingly-to have exempted only one category of taxes, taxes on incomes, from the apportionment rule that otherwise applies to direct taxes.
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