Document Type
Article
Publication Date
Spring 2014
Publication Title
Hastings Constitutional Law Quarterly
Keywords
Flat Tax, Apportionment Clause, Wealth Tax, insurance law
Abstract
This Article is the first to propose a solution that complies with the Apportionment Clause without imposing different rates in different states. This Article discusses the practical and administrative issues with implementing a wealth tax in the United States as well as the substantive fairness of such a tax relative to the income and consumption tax regimes. This article describes the Apportionment Clause, so-called direct taxes, and the constitutional issues with implementing a wealth tax. It also describes prior proposals to circumvent the Apportionment Clause for the sake of a wealth tax. It also outlines a modest proposal to pass the New Flat Tax-a wealth tax that complies with the dual strictures of horizontal equity and the constitutional rule of Apportionment.
Repository Citation
John T. Plecnik, The New Flat Tax: A Modest Proposal For a Constitutionally Apportioned Wealth Tax, 41 Hastings Constitutional Law Quarterly 483 (2014).
Volume
41
Issue
3
