Jensen, Erik M.
The origination clause and the validity of taxing statutes / Erik M. Jensen .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
The Origination Clause of the Constitution provides that “[a]ll Bills for raising Revenue shall originate in the House of Representatives; but the Senate may propose or concur with Amendments as on other Bills.” This article considers whether a taxpayer has any chance of success in challenging a tax statute on the grounds that its enactment violated that clause. Along the way, the article considers the history of the clause, the meanings of “bill for raising revenue” and “amendment,” and how, if at all, the clause can be enforced.
DERECHO CONSTITUCIONAL TRIBUTARIO
INCONSTITUCIONALIDAD
RECURSO DE INCONSTITUCIONALIDAD
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 36, n. 2, Winter 2019, p. 61-75
The origination clause and the validity of taxing statutes / Erik M. Jensen .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
The Origination Clause of the Constitution provides that “[a]ll Bills for raising Revenue shall originate in the House of Representatives; but the Senate may propose or concur with Amendments as on other Bills.” This article considers whether a taxpayer has any chance of success in challenging a tax statute on the grounds that its enactment violated that clause. Along the way, the article considers the history of the clause, the meanings of “bill for raising revenue” and “amendment,” and how, if at all, the clause can be enforced.
DERECHO CONSTITUCIONAL TRIBUTARIO
INCONSTITUCIONALIDAD
RECURSO DE INCONSTITUCIONALIDAD
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 36, n. 2, Winter 2019, p. 61-75