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Monday, July 09, 2012

Analysis: Congress’ Power To Tax Still A Contentious Issue

Chief Justice John Roberts’ opinion that the penalty for not buying health insurance in the Affordable Care Act is a tax helped spike a revival of the old chestnut: “The power to tax is the power to destroy.” It was also a reminder that the power of Congress to directly tax the citizenry was one of the most hotly debated provisions of the new Constitution as the states considered whether to ratify it back in 1787 and 1788.

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1 comment:

Anonymous said...

The U.S. Constitution is clear, direct taxes MUST BE APPORTIONED.

Everyone pays the same exact amount.


Direct Taxes are those which cannot be avoided. Indirect taxes (like tolls, licenses, etc) may be unapportioned.