The Power to Tax

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Jensen, Erik M.
Federal Taxation; Constitutional Law; Taxes; Imposts; Excises; Direct Taxes; Taxation-Federal
article description
The Power to Tax, chapter 1 in The Powers of the U.S. Congress: Where Constitutional Authority Begins and Ends, Brien Hallett, editor: Copyright © 2016 by ABC-CLIO LLCThis is a chapter in a book intended largely for an undergraduate audience. The chapter outlines the key terms necessary for understanding the congressional power to tax under the U.S. Constitution; the history and development of our understanding of that power; and the limitations (or possible limitations) on the power.