The taxing power : a reference guide to the United States Constitution
The U.S. Constitution contains several limitations on the national taxing power. The Taxing Power proves that assumption faulty by illustrating the importance of such limitations as the uniformity rule, the direct-tax apportionment rule, and the Export Clause.
xv, 234 p. ; 24 cm
9780313312298, 031331229X
1061152756
The founding and taxation
The direct-tax clause in the courts from Hylton to the Sixteenth Amendment
The income tax and the Sixteenth Amendment
The uniformity clause
The direct-tax apportionment rule
The Sixteenth Amendment today
What is left of apportionment? : direct taxes that are not taxes on incomes
The export clause
The rest of story