The origination clause and the validity of taxing statutes Erik M. Jensen
By: Jensen, Erik M
.
Material type: 
ArticlePublisher: 2019Subject(s): DERECHO CONSTITUCIONAL TRIBUTARIO | INCONSTITUCIONALIDAD | RECURSO DE INCONSTITUCIONALIDAD | ESTADOS UNIDOSOnline resources: Click here to access online
In:
Journal of Taxation of Investments v. 36, n. 2, Winter 2019, p. 61-75Summary: 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.
| Item type | Current location | Home library | Call number | Status | Date due | Barcode |
|---|---|---|---|---|---|---|
| Artículos | IEF | IEF | OP 235/2019/2-5 (Browse shelf) | Available | OP 235/2019/2-5 |
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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.
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