The constitutional challange to the new tariffs on steel and aluminium imports Jonathan L. Entin
By: Entin, Jonathan L
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Material type: 
ArticlePublisher: 2019Subject(s): IMPORTACION | ARANCELES | INCONSTITUCIONALIDAD | ESTADOS UNIDOSOnline resources: Click here to access online
In:
Journal of Taxation of Investments v. 36, n. 2, Winter 2019, p. 45-60Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2019/2-4 (Browse shelf) | Available | OP 235/2019/2-4 |
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.
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