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Full-Text Articles in Tax Law
The Curious Case Of Tribunalization, Khagesh Gautam Prof.
The Curious Case Of Tribunalization, Khagesh Gautam Prof.
Khagesh Gautam
No abstract provided.
Dispelling The Fog About Direct Taxation, James Campbell
Dispelling The Fog About Direct Taxation, James Campbell
James Campbell
A full interpretation of capitation taxes in their historical context is here used as the key to a fresh understanding of the nature and practice of apportioned direct taxation under the Constitution. Contrary to common misconceptions, it appears that none of the key elements of the Federal powers of direct taxation – capitations, other direct taxes, and apportionment – are of uncertain meaning, or no longer of any relevance because of the abolition of slavery. Evidence for these conclusions is drawn from historical studies of taxation, records of the Constitutional Convention, Federal and state tax statutes of the period, contemporaneous …