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Lieferstatus:	i.d.R. innert 7-14 Tagen versandfertig
Veröffentlichung:	Januar 2005
Genre:	Wirtschaft / Recht
ISBN:	9780313312298
EAN-Code:	9780313312298
Verlag:	Praeger
Einband:	Gebunden
Sprache:	English
Dimensionen:	H 240 mm / B 161 mm / D 18 mm
Gewicht:	554 gr
Seiten:	256
Zus. Info:	HC gerader Rücken kaschiert
Bewertung:	Titel bewerten / Meinung schreiben

Inhalt:

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.