000			01526nab a2200277 i 4500
003			ES-MaIEF
005			20221003184344.0
007			ta
008			190507t2019 us ||||| |||| 00| 0|eng d
040			_aES-MaIEF _bspa _cES-MaIEF
041			_aeng
100	1		_aJensen, Erik M. _948792
245		0	_aIs a tax on wealth constitutional ? _c Erik M. Jensen
260			_c2019
500			_aDisponible también en formato electrónico en la Biblioteca del IEF.
500			_aResumen.
520			_aInformal 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.
650		4	_944024 _aRIQUEZA
650		4	_947319 _aRENTAS ALTAS
650		4	_947460 _aIMPUESTOS
650		4	_947467 _aINCONSTITUCIONALIDAD
650		4	_942888 _aESTADOS UNIDOS
773	0		_9160196 _oOP 235/2019/3 _tJournal of Taxation of Investments _w(IEF)51921 _x 0747-9115 _g v. 36, n. 3, Spring 2019, p. 79-86
856			_uhttps://www.civicresearchinstitute.com/online/article_abstract.php?pid=3&iid=1375&aid=8987
942			_cART
999			_c140556 _d140556