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

See all articles by Erik M. Jensen

Erik M. Jensen

Case Western Reserve University School of Law

Date Written: 2003

Abstract

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.

Suggested Citation

Jensen, Erik M., 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?) (2003). Tax Notes, Vol. 100, No. 6, p. 821 and p. 841, August 11, 2003. Available at SSRN: https://ssrn.com/abstract=432821

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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