Entin, Jonathan L.
The constitutional challange to the new tariffs on steel and aluminium imports / Jonathan L. Entin .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Before one frets about the tax owed on investment profits there must be some profits. Tariffs can reduce or eliminate some taxpayers’ profits. Some parties alleging injury from President Trump’s tariffs on steel and aluminum have filed suit claiming that the statute on which the chief executive relied in imposing those tariffs is unconstitutional. This article assesses the challengers’ prospects for success in claiming that Section 232 of the Trade Expansion Act represents an impermissible delegation of legislative power to the chief executive. Although the lawsuit probably will fail, the plaintiffs’ arguments are not frivolous and might help to persuade Congress to reassert its constitutional power to regulate commerce with foreign nations.
IMPORTACION
ARANCELES
INCONSTITUCIONALIDAD
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 36, n. 2, Winter 2019, p. 45-60
The constitutional challange to the new tariffs on steel and aluminium imports / Jonathan L. Entin .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Before one frets about the tax owed on investment profits there must be some profits. Tariffs can reduce or eliminate some taxpayers’ profits. Some parties alleging injury from President Trump’s tariffs on steel and aluminum have filed suit claiming that the statute on which the chief executive relied in imposing those tariffs is unconstitutional. This article assesses the challengers’ prospects for success in claiming that Section 232 of the Trade Expansion Act represents an impermissible delegation of legislative power to the chief executive. Although the lawsuit probably will fail, the plaintiffs’ arguments are not frivolous and might help to persuade Congress to reassert its constitutional power to regulate commerce with foreign nations.
IMPORTACION
ARANCELES
INCONSTITUCIONALIDAD
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 36, n. 2, Winter 2019, p. 45-60