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The Constitutionality Of A National Wealth Tax, Dawn Johnsen, Walter Dellinger
The Constitutionality Of A National Wealth Tax, Dawn Johnsen, Walter Dellinger
Indiana Law Journal
The United States needs innovative approaches to help rebuild foundational, shared understandings of American democracy, the American Dream, and opportunity and fairness. Tax policy provides one central context in which collective judgments about fundamental values help form national identity. We believe that a national wealth tax (that is, a tax on individuals’ net worth) should be among the policy options under consideration to support vital infrastructure, social service, and other governmental functions. Although not a new concept, a wealth tax may be an idea whose time has come, as inequality soars toward record highs.
Our aim in this Essay is …
Constitutional Law
Indiana Law Journal
Recent Case Notes: Taxation of Judges' Salaries