000			01525nab a2200265 c 4500
003			ES-MaIEF
005			20221003184343.0
007			ta
008			190308t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aJensen, Erik M. _948792
245		4	_aThe origination clause and the validity of taxing statutes _c Erik M. Jensen
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aThe 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.
650		4	_941980 _aDERECHO CONSTITUCIONAL TRIBUTARIO
650		4	_947467 _aINCONSTITUCIONALIDAD
650		4	_948209 _aRECURSO DE INCONSTITUCIONALIDAD
650			_aESTADOS UNIDOS _942888
773	0		_9159577 _oOP 235/2019/2 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 36, n. 2, Winter 2019, p. 61-75
856			_uhttps://www.civicresearchinstitute.com/online/article_abstract.php?pid=3&iid=1367&aid=8937
942			_cART
999			_c140152 _d140152