Reexamines the constitutional principles affecting taxation by focusing on the limitations of Congressional power.A Reference Guide to the United States Constitution Erik M. Jensen. Ordinarily all taxes paid primarily by persons who can shift the burden upon some one else, or who are under no legal compulsion to pay them, are considered indirect taxes; but a tax upon property holders in respect of their estates, whether real or ... and the payment of which cannot be avoided, are direct taxes.1aquot; The political economistsa#39; understanding did not necessarily control for purposes of constitutional law, anbsp;...
|Title||:||The Taxing Power|
|Author||:||Erik M. Jensen|
|Publisher||:||Greenwood Publishing Group - 2005-01|