Direct Taxes

More Evidence that “Direct Taxes” include Levies on Wealth and Income

by Rob Natelson | Jul 26, 2024 | Constitution, Direct Taxes

My earlier entry provided links to Founding-era sources showing that the Constitution’s category of “direct taxes” included levies on all kinds of wealth and on business profits and income. Direct taxes were not, as often claimed, limited to capitations and real...

Understanding the Constitution: Income taxes, other taxes & the 16th Amendment

by Rob Natelson | Jan 13, 2022 | 16th Amendment, Constitution, Direct Taxes

The Constitution granted Congress power to impose personal income taxes before ratification of the 16th Amendment, but the 16th Amendment facilitated the power. This essay explains the amendment’s background and effect. This essay also corrects several longstanding...

Elizabeth Warren’s wealth tax is unconstitutional – and why you shouldn’t believe law professors’ claims to the contrary

by Rob Natelson | Nov 30, 2019 | Current Events, Direct Taxes

Democratic presidential candidate Sen. Elizabeth Warren’s (D-Mass.) proposal for a federal wealth tax is flatly unconstitutional. This is despite two letters of support from 17 law professors, who apparently signed their names without fully investigating the subject....

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More Evidence that “Direct Taxes” include Levies on Wealth and Income

Understanding the Constitution: Income taxes, other taxes & the 16th Amendment

Elizabeth Warren’s wealth tax is unconstitutional – and why you shouldn’t believe law professors’ claims to the contrary

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