Acknowledgments Series Foreword Foreword Introduction History The Founding and Taxation The Direct-Tax Clause in the Courts from Hylton to the 16th Amendment The Income Tax and the 16th Amendment Analysis The Uniformity Clause The Direct-Tax Apportionment Rule The 16th Amendment Today What Is Left of Apportionment?: Direct Taxes That Are Not Taxes on Incomes The Export Clause The Rest of the Story Bibliographic Essay Table of Cases About the Author
Reexamines the constitutional principles affecting taxation by focusing on the limitations of Congressional power.
Erik 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.
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