Jensen, Erik M.
Is a tax on wealth constitutional ? / Erik M. Jensen .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Informal proposals to enact a national wealth tax have been around for a while, but Senator Elizabeth Warren is now promoting a specific form of wealth tax: a tax on the net wealth of high-net-worth individuals. Whatever the economic and ethical merits of such a proposal, this article concludes that the tax as proposed would be unconstitutional. It would be a direct tax that, if not apportioned among the states on the basis of population, would fail to meet constitutional requirements. Furthermore, if it were apportioned, it couldn’t work in the way Senator Warren wants it to.
RIQUEZA
RENTAS ALTAS
IMPUESTOS
INCONSTITUCIONALIDAD
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 36, n. 3, Spring 2019, p. 79-86
Is a tax on wealth constitutional ? / Erik M. Jensen .-- , 2019
Disponible también en formato electrónico en la Biblioteca del IEF.
Resumen.
Informal proposals to enact a national wealth tax have been around for a while, but Senator Elizabeth Warren is now promoting a specific form of wealth tax: a tax on the net wealth of high-net-worth individuals. Whatever the economic and ethical merits of such a proposal, this article concludes that the tax as proposed would be unconstitutional. It would be a direct tax that, if not apportioned among the states on the basis of population, would fail to meet constitutional requirements. Furthermore, if it were apportioned, it couldn’t work in the way Senator Warren wants it to.
RIQUEZA
RENTAS ALTAS
IMPUESTOS
INCONSTITUCIONALIDAD
ESTADOS UNIDOS
Journal of Taxation of Investments 0747-9115 v. 36, n. 3, Spring 2019, p. 79-86