Fixing the Constitutional Absurdity of the Apportionment of Direct Tax


Fixing the Constitutional Absurdity of the Apportionment of Direct Tax argues that the Constitutional requirement that “direct tax” be apportioned among the states according to population should never be used to make any federal tax impossible. “Direct tax” is a word like “trash” defined by what you are going to do with it, and “direct tax” originally meant “apportionable tax.” Before the Constitution, “direct tax” included both excises and duties,…
Andrews & Kurth Centennial Professor of Law, University of Texas at Austin - School of Law, USA
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