Skip to content

Booksellers & Trade Customers: Sign up for online bulk buying at trade.atlanticbooks.com for wholesale discounts

Booksellers: Create Account on our B2B Portal for wholesale discounts

The Taxing Power: A Reference Guide to the United States Constitution

by Erik Jensen
Save 17% Save 17%
Current price ₹9,549.00
Original price ₹11,459.00
Original price ₹11,459.00
Original price ₹11,459.00
(-17%)
₹9,549.00
Current price ₹9,549.00

Imported Edition - Ships in 18-21 Days

Free Shipping in India on orders above Rs. 500

Request Bulk Quantity Quote
+91
Book cover type: Hardcover
  • ISBN13: 9780313312298
  • Binding: Hardcover
  • Subject: N/A
  • Publisher: Praeger
  • Publisher Imprint: Praeger
  • Publication Date:
  • Pages: 254
  • Original Price: GBP 75.0
  • Language: English
  • Edition: N/A
  • Item Weight: 535 grams
  • BISAC Subject(s): Constitutional and Taxation

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.

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.

Trusted for over 49 years

Family Owned Company

Secure Payment

All Major Credit Cards/Debit Cards/UPI & More Accepted

New & Authentic Products

India's Largest Distributor

Need Support?

Whatsapp Us