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Clearing Up the Confusion About the Constitution’s Term “Direct Taxes”

By: Rob Natelson   The Supreme Court’s June 20 decision in Moore v. United States continues the long-standing controversy over the Constitution’s distinction between “direct” and “indirect” taxes. Writing for the Court, Justice ...

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The Supreme Court Was Wrong About Taxes

By: Rob Natelson   Along with some good decisions, Supreme Court justices made some mistakes in the term just ended. One mistake involved taxes—and it is likely to bedevil the court ...

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Elizabeth Warren’s wealth tax is unconstitutional – and why you shouldn’t believe law professors’ claims to the contrary

December 8, 2019 Direct Tax 0

By: Rob Natelson Democratic presidential candidate Sen. Elizabeth Warren’s (D-Mass.) proposal for a federal wealth tax is flatly unconstitutional. This is despite two letters of support from 17 law professors, who apparently ...

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