Download or read book The Taxing Power written by Erik M. Jensen and published by Praeger. This book was released on 2005-01-30 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The U.S. Constitution contains several limitations on the national taxing power. These limitations are almost always ignored due to the assumption that Congress is unconstrained in imposing taxes. The Taxing Power proves that assumption faulty by illustrating the importance of such limitations as the uniformity rule, the direct-tax apportionment rule, and the Export Clause. By looking at the historical origins of these limitations, Jensen argues that they are essential parts of the Constitution and should be taken seriously, as the founders intended. This full-scale treatment of the subject is a timely reminder that the national taxing power is not absolute. In the last decade the Supreme Court has begun to see the Export Clause as an important factor in taxation. This has opened the door for other limitations to be considered, making this work of utmost importance in the study of taxation.
Download or read book A Treatise on the Power of Taxation State and Federal in the United States written by Frederick Newton Judson and published by . This book was released on 1903 with total page 930 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Taxing Power of the Federal and State Governments written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1937 with total page 144 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Limitations of the Taxing Power written by James McIlvaine Gray and published by . This book was released on 1906 with total page 1424 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Taxing Power of the Federal and State Governments written by PROFESSOR UNITED STATES. CONGRESS and published by Forgotten Books. This book was released on 2016-12-27 with total page 146 pages. Available in PDF, EPUB and Kindle. Book excerpt: Excerpt from The Taxing Power of the Federal and State Governments: Report to the Joint Committee on Internal Revenue Taxation Pursuant to Section 1203 (B) (6), Revenue Act of 1926 Commons; the Lords cannot take this object into their consideration but in consequence of a bill presented to them by the latter.' About the Publisher Forgotten Books publishes hundreds of thousands of rare and classic books. Find more at www.forgottenbooks.com This book is a reproduction of an important historical work. Forgotten Books uses state-of-the-art technology to digitally reconstruct the work, preserving the original format whilst repairing imperfections present in the aged copy. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in our edition. We do, however, repair the vast majority of imperfections successfully; any imperfections that remain are intentionally left to preserve the state of such historical works.
Download or read book The Power to Tax written by Geoffrey Brennan and published by Cambridge University Press. This book was released on 1980-10-31 with total page 258 pages. Available in PDF, EPUB and Kindle. Book excerpt: "First published 1980"--T.p. verso. Includes bibliographical references (p. 221-225) and index.
Download or read book A Treatise on the Power of Special Taxation written by Henry Newton Ess and published by . This book was released on 1907 with total page 418 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Restricting Legislative Power to Tax in the United States written by Stephen W. Mazza and published by . This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The Government's authority to impose taxes is one of its most pervasive and fundamental powers. In the United States, this power is granted to Congress by the U.S. Constitution with few explicit restrictions. Moreover, the courts in the United States almost invariably affirm the Government's power to tax in the face of constitutional challenges.3 This “presumption of constitutionality” afforded most tax legislation is a long-standing and well-accepted proposition. As a result, constitutional law has played a relatively minor role in the development of tax laws in the United States. While many questions arise from the intersection between constitutional law and federal and state taxing power, most are not answered by the litigated cases. Our goal is not to raise possible constitutional claims, but instead to provide an overview of how courts in the United States have applied constitutional limitations to federal and state taxing power so that others may make relevant comparisons with tax systems in other countries. Space limitations require selective treatment of the subject rather than a comprehensive analysis.
Download or read book United States Code written by United States and published by . This book was released on 2013 with total page 1506 pages. Available in PDF, EPUB and Kindle. Book excerpt: "The United States Code is the official codification of the general and permanent laws of the United States of America. The Code was first published in 1926, and a new edition of the code has been published every six years since 1934. The 2012 edition of the Code incorporates laws enacted through the One Hundred Twelfth Congress, Second Session, the last of which was signed by the President on January 15, 2013. It does not include laws of the One Hundred Thirteenth Congress, First Session, enacted between January 2, 2013, the date it convened, and January 15, 2013. By statutory authority this edition may be cited "U.S.C. 2012 ed." As adopted in 1926, the Code established prima facie the general and permanent laws of the United States. The underlying statutes reprinted in the Code remained in effect and controlled over the Code in case of any discrepancy. In 1947, Congress began enacting individual titles of the Code into positive law. When a title is enacted into positive law, the underlying statutes are repealed and the title then becomes legal evidence of the law. Currently, 26 of the 51 titles in the Code have been so enacted. These are identified in the table of titles near the beginning of each volume. The Law Revision Counsel of the House of Representatives continues to prepare legislation pursuant to 2 U.S.C. 285b to enact the remainder of the Code, on a title-by-title basis, into positive law. The 2012 edition of the Code was prepared and published under the supervision of Ralph V. Seep, Law Revision Counsel. Grateful acknowledgment is made of the contributions by all who helped in this work, particularly the staffs of the Office of the Law Revision Counsel and the Government Printing Office"--Preface.
Download or read book The Taxing Power of the Federal and State Governments written by United States. Congress. House. Committee on Printing and published by . This book was released on 1937 with total page 1 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book OECD Tax Policy Studies Taxing Powers of State and Local Government written by OECD and published by OECD Publishing. This book was released on 1999-10-27 with total page 87 pages. Available in PDF, EPUB and Kindle. Book excerpt: This volume contains a description of fiscal relations between levels of government and it provides a set of detailed tables for each country, with revenues split by 1) level of sub-central government; 2) OECD classification of taxes; and 3) category of tax autonomy.
Download or read book The Taxing Power of Congress written by Charles William Down and published by . This book was released on 1939 with total page 190 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Law of Taxation written by Francis Hilliard and published by . This book was released on 1875 with total page 706 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The American Law of Taxation written by Robert Desty and published by . This book was released on 1884 with total page 816 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Collected Works of James M Buchanan written by James M. Buchanan and published by . This book was released on 2002 with total page 220 pages. Available in PDF, EPUB and Kindle. Book excerpt: An index to the series "The Collected works of James M. Buchanan."
Download or read book A Treatise on the Law of Taxation as Imposed by the States and Their Municipalities written by William Henry Burroughs and published by . This book was released on 1877 with total page 974 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Theory and Practice of Taxation written by David Ames Wells and published by . This book was released on 1907 with total page 658 pages. Available in PDF, EPUB and Kindle. Book excerpt:
