Moore v. U.S.

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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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 Supreme Court Was Wrong About Taxes 0
- July 7, 2024
The Constitution’s crucial distinction between “direct” and “indirect” taxes was well-understood by the Founders, but due to lack of scholarly guidance the Supreme Court often has gotten the distinction wrong.
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