Moore v. United States and the Uncertainty About “Direct” and “Indirect” Taxes
Some commentators have been building on the prevailing uncertainty to argue that wealth taxes are indirect and therefore need not be apportioned.
Wealth Taxes and the Direct-Indirect Tax Controversy
A law imposing a federal wealth tax would be unconstitutional unless the projected revenue was apportioned among the states by population.
Clearing Up the Confusion About the Constitution’s Term “Direct Taxes”
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.
The Supreme Court Was Wrong About Taxes
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.
