Tax Law Commons^™

Why A Federal Wealth Tax Is Constitutional, Ari Glogower, David Gamage, Kitty Richards

Articles by Maurer Faculty

The 2020 Democratic presidential primaries brought national attention to a new direction for the tax system: a federal wealth tax for the wealthiest taxpayers. During their campaigns, Senators Elizabeth Warren (D-MA) and Bernie Sanders (I-VT) both introduced proposals to tax the wealth of multimillionaires and billionaires, and to use the revenue for public investments, including in health care and education. These reforms generated broad public support—even among many Republicans—and broadened the conversation over the future of progressive tax reform.

A well-designed, high-end wealth tax can level the playing field in an unequal society and promote shared economic prosperity.

Critics have …

The Constitutional Nature Of The United States Tax Court, Brant J. Hellwig

Scholarly Articles

Is the United States Tax Court part of the Executive Branch of government? One would expect that question would be capable of being definitively answered without considerable difficulty. And as recently expressed by the Court of Appeals for the District of Columbia Circuit, that indeed is the case. In the course of addressing a challenge to the President's ability to remove a judge of the Tax Court for cause on separation of powers grounds, the D.C. Circuit rejected the premise that the removal power implicates two branches of government: "the Tax Court exercises Executive authority as part of the Executive …

The Moonscape Of Tax Equality: Windsor And Beyond, Anthony C. Infanti

NULR Online

No abstract provided.

Suspect Linkage: The Interplay Of State Taxing And Spending Measures In The Application Of Constitutional Antidiscrimination Rules, Dan T. Coenen, Walter Hellerstein

Scholarly Works

This article examines an important and recurring question that courts frequently resolve, but rarely analyze: whether taxing and spending measures should be viewed together when a state imposes a nondiscriminatory tax but also affords relief to some taxpayers through government spending. The answer to this question will often determine whether the state's actions violate constitutional strictures against discriminatory taxation. The taxing measure and the spending measure will generally pass muster if viewed in isolation. After all, courts rarely invalidate nondiscriminatory taxing measures on constitutional grounds. And true government spending measures, if considered alone, plainly fall outside the reach of constitutional …

Maryland V. Louisiana, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Moe V. Confederated Salish & Kootenai Tribes Of The Flatland Reservation, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Kahn V. Shevin, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

United States Department Of Agriculture V. Murry, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Committee On Public Education And Religious Liberty V. Nyquist, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Mcclanahan V. Arizona State Tax Commission, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.

Tonasket V. Washington, Lewis F. Powell Jr.

Supreme Court Case Files

No abstract provided.