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.
Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.
Erik M. Jensen is the David L. Brennan Professor of Law at Case Western Reserve University, where he has been teaching for over 20 years. He has also taught at the Cornell Law School. Formerly a practicing tax lawyer, Jensen has written widely on tax issues in academic law reviews and other journals. In recent years, he has focused his work on constitutional issues affecting taxation.
Les informations fournies dans la section « A propos du livre » peuvent faire référence à une autre édition de ce titre.
Vendeur : Basi6 International, Irving, TX, Etats-Unis
Etat : Brand New. New. US edition. Expediting shipping for all USA and Europe orders excluding PO Box. Excellent Customer Service. N° de réf. du vendeur ABEOCT25-400163
Quantité disponible : 1 disponible(s)
Vendeur : PBShop.store US, Wood Dale, IL, Etats-Unis
HRD. Etat : New. New Book. Shipped from UK. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000. N° de réf. du vendeur L1-9780313312298
Quantité disponible : Plus de 20 disponibles
Vendeur : PBShop.store UK, Fairford, GLOS, Royaume-Uni
HRD. Etat : New. New Book. Delivered from our UK warehouse in 4 to 14 business days. THIS BOOK IS PRINTED ON DEMAND. Established seller since 2000. N° de réf. du vendeur L1-9780313312298
Quantité disponible : Plus de 20 disponibles
Vendeur : Ria Christie Collections, Uxbridge, Royaume-Uni
Etat : New. In. N° de réf. du vendeur ria9780313312298_new
Quantité disponible : Plus de 20 disponibles
Vendeur : Kennys Bookshop and Art Galleries Ltd., Galway, GY, Irlande
Etat : New. The US Constitution contains several limitations on the national taxing power, which are ignored due to the assumption that Congress is unconstrained in imposing taxes. This work aims to prove that assumption faulty by illustrating the importance of such limitations as the uniformity rule, the direct-tax apportionment rule, and the Export Clause. Series: Reference Guides to the United States Constitution. Num Pages: 254 pages, black & white illustrations. BIC Classification: 1KB; LNU. Category: (P) Professional & Vocational. Dimension: 234 x 156 x 16. Weight in Grams: 499. . 2005. hardcover. . . . . N° de réf. du vendeur V9780313312298
Quantité disponible : Plus de 20 disponibles
Vendeur : Grand Eagle Retail, Bensenville, IL, Etats-Unis
Hardcover. Etat : new. 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. This item is printed on demand. Shipping may be from multiple locations in the US or from the UK, depending on stock availability. N° de réf. du vendeur 9780313312298
Quantité disponible : 1 disponible(s)
Vendeur : moluna, Greven, Allemagne
Gebunden. Etat : New. Dieser Artikel ist ein Print on Demand Artikel und wird nach Ihrer Bestellung fuer Sie gedruckt. 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 Clau. N° de réf. du vendeur 446884910
Quantité disponible : Plus de 20 disponibles
Vendeur : Kennys Bookstore, Olney, MD, Etats-Unis
Etat : New. The US Constitution contains several limitations on the national taxing power, which are ignored due to the assumption that Congress is unconstrained in imposing taxes. This work aims to prove that assumption faulty by illustrating the importance of such limitations as the uniformity rule, the direct-tax apportionment rule, and the Export Clause. Series: Reference Guides to the United States Constitution. Num Pages: 254 pages, black & white illustrations. BIC Classification: 1KB; LNU. Category: (P) Professional & Vocational. Dimension: 234 x 156 x 16. Weight in Grams: 499. . 2005. hardcover. . . . . Books ship from the US and Ireland. N° de réf. du vendeur V9780313312298
Quantité disponible : Plus de 20 disponibles
Vendeur : CitiRetail, Stevenage, Royaume-Uni
Hardcover. Etat : new. 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. This item is printed on demand. Shipping may be from our UK warehouse or from our Australian or US warehouses, depending on stock availability. N° de réf. du vendeur 9780313312298
Quantité disponible : 1 disponible(s)
Vendeur : Yushodo Co., Ltd., Fuefuki-shi, Yamanashi Pref., Japon
Hardcover. Etat : Fine. xi, 234p. N° de réf. du vendeur NGY35267
Quantité disponible : 1 disponible(s)