• Corpus ID: 153518522

Apportionment of Direct Taxes: The Foul-Up in the Core of the Constitution

  title={Apportionment of Direct Taxes: The Foul-Up in the Core of the Constitution},
  author={Calvin Harsha Johnson},
  journal={William and Mary Bill of Rights Journal},
  • C. Johnson
  • Published 1998
  • Economics
  • William and Mary Bill of Rights Journal
Article I, Section 2 of the Constitution requires that direct taxes be apportioned among the states by population. The Founders defined “direct tax” broadly, usually using the term as a synonym for “internal tax” and encompassing all taxes except for customs duties. The Founders expected Congress to use direct taxes. Giving Congress the power to lay internal taxes was a major purpose of the Constitution as a whole. Apportionment by population, however, turns out to be an absurd and inequitable… 
Institutional Reality in the Age of Slavery: Taxation and Democracy in the States
On August 13, 1782, Alexander Hamilton complained to Robert Morris about the deplorable condition of politics in the state of New York, and especially the condition of taxation. Morris had appointed
1 Survey of Taxes on Consumption and Income , and Introduction to Value Added Tax
The VAT has spread around the world more quickly than any other new tax in modern history.1 According to Alan Tait, the value added tax “may be thought of as the Mata Hari of the tax world – many are
The Pundits Doth Protest Too Much: National Federation of Independent Business v. Sebelius and the Future of the Taxing Power
INTRODUCTION 1189 I. THE INDIVIDUAL MANDATE 1192 II. NATIONAL FEDERATION OF INDEPENDENT BUSINESS V. SEBELIUS ....... 1196 A. Anti-Injunction Act 1196 B. The Taxing Power 1199 1. Tax vs. Penalty 1201
Coming To Our Census: How Social Statistics Underpin Our Democracy (And Republic)
  • T. Sullivan
  • Political Science
    Harvard data science review
  • 2020
The 2020 Census provides the opportunity to reflect on the key role statisticians, demographers, and other social scientists play in safeguarding American democracy, and the professional integrity of statisticians is the best defense of the census.