direct tax

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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Clearing Up the Confusion About the Constitution’s Term “Direct Taxes”0
- July 12, 2024
Misunderstanding the Constitution’s term “direct tax” led the Supreme Court to erroneously uphold Obamacare. Next, it might lead to a new federal wealth tax.
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The Constitution's Financial Terms 0
- October 28, 2015
Note: This was originally a four-part series published at the leading constitutional law website, “The Volokh Conspiracy,” which is affiliated with the Washington Post. This succession of four parts discusses such questions as why the Supreme Court was wrong to characterize the Obamacare insurance penalty as a “tax,” why the apportionment requirement was adopted and
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If mandatory insurance is a “tax”, then ObamaCare violates Constitute’s Uniformity Clause 0
- December 10, 2012
By defining the mandate as a tax, one that will not be uniformly applied, the Supreme Court ran afoul of the Constitution. Continue reading →
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Rob Natelson on Supreme Court’s sophistry, why mandatory insurance is not a tax 0
- July 6, 2012
The rampant sophistry of the SCOTUS decision. Why mandatory insurance is not a tax, and if it is, it’s unconstitutional because it’s a direct tax that is not apportioned among the states. Continue reading →
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