Title: The taxing power : a reference guide to the United States Constitution /
Authors: Jensen, Erik M.
Publisher: Praeger,
Year: 2005
Subjects: Taxation Law and legislation United States; Taxing power United States.
Contents: The founding and taxation -- The direct-tax clauses in the courts from Hylton to the Sixteenth Amendment -- The income tax and the Sixteenth Amendment -- The uniformity clause -- The direct-tax apportionment rule -- The Sixteenth Amendment today -- What is left of apportionment? : direct taxes that are not taxes on incomes -- The export clause -- The rest of story.