The Constitutional Tax and Revenue Warrior
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The power to tax is the power to destroy — and the constitutional limits on that power are the subject of this volume. From the Direct Tax Clause's constraint on the federal government's ability to tax property without apportionment, to the Sixteenth Amendment's authorization of the income tax and the ongoing realization debate after Moore v. United States, to the Commerce Clause's constraints on state taxation after South Dakota v. Wayfair, the constitutional tax framework touches every dimension of fiscal governance.
The Constitutional Tax and Revenue Warrior is Volume LXXVIII of Wayne Richard Evangelista's Constitutional Law Series.
Wayne Richard Evangelista covers the full constitutional tax landscape: the Sixteenth Amendment and the realization requirement debate after Moore; the Direct Tax Clause and its apportionment requirement; the Uniformity Clause; First Amendment limits on tax exemption revocation — Bob Jones University v. United States and selective revocation as viewpoint discrimination; equal protection challenges to tax classifications; the Tax Injunction Act and Anti-Injunction Act jurisdictional limits; state taxation and the Commerce Clause after Wayfair; and property tax challenges under the Equal Protection and Takings Clauses.
The Constitutional Tax and Revenue Warrior
$69.99
Sale price
$69.99
Regular price