Show simple item record

dc.contributor.authorFletcher, Brian
dc.date.accessioned2021-01-05T14:58:05Z
dc.date.available2021-01-05T14:58:05Z
dc.date.issued2020
dc.identifier.urihttp://hdl.handle.net/10504/128941
dc.description.abstractABSTRACT|This Article is an in-depth analysis of the wealth tax proposals presented by former presidential candidates Bernie Sanders and Elizabeth Warren to determine if their proposals could be considered constitutional. As both plans propose a wealth tax based on “net worth,” this Article attempts to determine how a court or the tax code would most likely define this essential term for tax purposes. The proposals are then compared, in the context of United States legal history, to historically constitutional and unconstitutional federal taxes. Although the tax code is free to define any term as it sees fit, a court would most likely find that a “net worth” wealth tax is more comparable to a “property tax,” i.e., a direct tax, and is, therefore, unconstitutional as proposed by the former presidential candidates.en_US
dc.publisherCreighton University School of Lawen_US
dc.titleCon or Constitutional: An Analysis of the "Net Worth" Wealth Taxen_US
dc.typeJournal Articleen_US
dc.rights.holderCreighton Universityen_US
dc.description.volume54en_US
dc.publisher.locationOmaha, Nebraskaen_US
dc.title.workCreighton Law Reviewen_US
dc.description.pages87-106en_US
dc.date.year2020en_US
dc.date.monthDecember
dc.description.issue1en_US


Files in this item

Thumbnail

This item appears in the following Collection(s)

Show simple item record