The Taxing Power

Focusing on the historical origins and significance of constitutional limitations on national taxing power, the book challenges the common misconception that Congress can impose taxes without constraints. It highlights key provisions such as the uniformity rule, direct-tax apportionment rule, and the Export Clause, arguing that these limitations are vital to the Constitution's integrity. Jensen emphasizes that these constraints were intentionally included by the founders and deserve serious consideration in contemporary discussions about taxation.