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- DescriptionThe U.S. Constitution contains several limitations on the national taxing power. These limitations are almost always igred due to the assumption that Congress is unconstrained in imposing taxes. The Taxing Power proves that assumption faulty by illustrating the importance of such limitations as the uniformity rule, the direct-tax apportionment rule, and the Export Clause. By looking at the historical origins of these limitations, Jensen argues that they are essential parts of the Constitution and should be taken seriously, as the founders intended. This full-scale treatment of the subject is a timely reminder that the national taxing power is t absolute. In the last decade the Supreme Court has begun to see the Export Clause as an important factor in taxation. This has opened the door for other limitations to be considered, making this work of utmost importance in the study of taxation.
- Author BiographyErik M. Jensen is the David L. Brennan Professor of Law at Case Western Reserve University, where he has been teaching for over 20 years. He has also taught at the Cornell Law School. Formerly a practicing tax lawyer, Jensen has written widely on tax issues in academic law reviews and other journals. In recent years, he has focused his work on constitutional issues affecting taxation.
- Author(s)Erik M. Jensen
- Date of Publication30/01/2005
- SubjectLaw: General & Reference
- Series TitleReference Guides to the United States Constitution
- Series Part/Volume NumberNo. 11
- Place of PublicationWestport
- Country of PublicationUnited States
- ImprintGreenwood Press
- Content Noteblack & white illustrations
- Weight535 g
- Width156 mm
- Height234 mm
- Spine16 mm
- Foreword byHenry P. Monaghan
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