constitution direct tax

Direct Taxes and the Founders’ Originalism 0
- August 29, 2024
If the Framers had believed the Constitution would be construed by any rules other than those then prevailing, they would have worded it very differently.
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The Constitutional Line on Direct Taxes 0
- August 2, 2024
Although some judges and other writers have been confused about direct and indirect taxes, when the Constitution was adopted the definitions were, as John Marshall said, “clearly understood.”
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More Evidence that “Direct Taxes” include Levies on Wealth and Income 0
- July 21, 2024
In light of the evidence, it is astounding that confusion over the Constitution’s categories of direct and indirect taxes still persists.
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Moore v. United States and the Uncertainty About “Direct” and “Indirect” Taxes 0
- July 16, 2024
Some commentators have been building on the prevailing uncertainty to argue that wealth taxes are indirect and therefore need not be apportioned.
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Wealth Taxes and the Direct-Indirect Tax Controversy 0
- July 12, 2024
A law imposing a federal wealth tax would be unconstitutional unless the projected revenue was apportioned among the states by population.
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Understanding the Constitution: Income taxes, other taxes & the 16th Amendment 0
- January 6, 2022
Congress could impose income taxes before the 16th amendment.
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