ISBN10: 031331229X, ISBN13: 9780313312298, [publisher: Bloomsbury 3PL] Hardcover nach der Bestellung gedruckt Neuware - Printed after ordering - The U.S. Constitution contains several limitations on the national taxing power. These limitations are almost always ignored due to the assumption that Congress is unconstrained in imposing taxes. 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. By looking at the historical origins of these limitations, Jensen argues that they are essential parts of the Constitution and should be taken seriously, as the founders intended.This full-scale treatment of the subject is a timely reminder that the national taxing power is not absolute. In the last decade the Supreme Court has begun to see the Export Clause as an important factor in taxation. This has opened the door for other limitations to be considered, making this work of utmost importance in the study of taxation.
[Einbeck, Germany] [Publication Year: 2005]
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ISBN10: 031331229X, ISBN13: 9780313312298, [publisher: Praeger] Hardcover
[Dallas, TX, U.S.A.] [Publication Year: 2005]

ISBN10: 031331229X, ISBN13: 9780313312298, [publisher: Bloomsbury Publishing Plc, Westport] Hardcover First Edition Hardcover. The U.S. Constitution contains several limitations on the national taxing power. These limitations are almost always ignored due to the assumption that Congress is unconstrained in imposing taxes. 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. By looking at the historical origins of these limitations, Jensen argues that they are essential parts of the Constitution and should be taken seriously, as the founders intended.This full-scale treatment of the subject is a timely reminder that the national taxing power is not absolute. In the last decade the Supreme Court has begun to see the Export Clause as an important factor in taxation. This has opened the door for other limitations to be considered, making this work of utmost importance in the study of taxation. 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. Shipping may be from multiple locations in the US or from the UK, depending on stock availability.
[Wilmington, DE, U.S.A.] [Publication Year: 2005]