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Faculty Publications

Sixteenth Amendment

2011

Articles 1 - 2 of 2

Full-Text Articles in Law

Prepositions In The Constitution, Erik M. Jensen Jan 2011

Prepositions In The Constitution, Erik M. Jensen

Faculty Publications

To defend the proposition that prepositions matter, this article examines the "of" in the phrase "duties of tonnage" and the "on" in "taxes on incomes."


A Tax Or Not A Tax: That Is The Question, Erik M. Jensen Jan 2011

A Tax Or Not A Tax: That Is The Question, Erik M. Jensen

Faculty Publications

This piece is part of the author’s probably misguided effort to take seriously the Sixteenth Amendment phrase “taxes on incomes.” The piece (in form a letter to the editor, but complete with footnotes!) responds to a reader who had noted that, because of a cap, the basic Social Security “tax” does not reach higher levels of income. Because the author had earlier argued that a tax “on” incomes should result in higher tax liability for higher-income persons, it might seem that the Social Security levy is unconstitutional (or the author just wrong). This piece makes several points: (1) The ...