Social Sciences
8 years ago

Sixteenth Amendment Redefines Taxation, Impacting Income and Consumption Taxes

SSRN Electronic Journal
The Taxing Power, the Sixteenth Amendment, and the Meaning of ‘Incomes,’
Erik M. Jensen

Paper Summary

The article discusses the differences between income taxes and consumption taxes, focusing on the 1894 income tax and the Sixteenth Amendment. It argues that the Sixteenth Amendment was meant to allow for income taxes without needing apportionment, but direct-consumption taxes still require apportionment.

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