Taxation Clause
The Supreme Court Was Wrong About Taxes
Along with some good decisions, Supreme Court justices made some mistakes in the term just ended. One mistake involved taxes—and it is likely to bedevil the court in future cases. Moore v. United States posed the question of whether Congress could tax corporate...
Congress’s new unconstitutional “tax mandate” and its runaway spending power
While the public focuses on the Biden administration’s vaccination mandate, many are overlooking yet another new federal mandate: Congress’s effort to ban state tax cuts. Congress passed the so-called “American Rescue Plan Act” (ARPA) in March. The statute prohibits...