In light of the evidence, it is astounding that confusion over the Constitution’s categories of direct and indirect taxes still persists.
More Evidence that “Direct Taxes” include Levies on Wealth and Income Read More »
Some commentators have been building on the prevailing uncertainty to argue that wealth taxes are indirect and therefore need not be apportioned.
Moore v. United States and the Uncertainty About “Direct” and “Indirect” Taxes Read More »
Misunderstanding the Constitution’s term “direct tax” led the Supreme Court to erroneously uphold Obamacare. Next, it might lead to a new federal wealth tax.
Clearing Up the Confusion About the Constitution’s Term “Direct Taxes” Read More »
Note: This was originally a four-part series published at the leading constitutional law website, “The Volokh Conspiracy,” which is affiliated
The Constitution's Financial Terms Read More »
