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.

Volume

41

Issue

3

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