• Corpus ID: 153518522

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

@article{Johnson1998ApportionmentOD,
  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},
  year={1998},
  volume={7},
  pages={1}
}
  • 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… 
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