{"product_id":"the-taxing-power-erik-jensen-9780313312298","title":"The Taxing Power: A Reference Guide to the United States Constitution","description":"\u003cp\u003eThe U.S. Constitution contains several limitations on the national taxing power. These limitations are almost always ignored due to the assumption that Congress is unconstrained in imposing taxes. \u003ci\u003eThe Taxing Power\u003c\/i\u003e proves that assumption faulty by illustrating the importance of such limitations as the uniformity rule, the direct-tax apportionment rule, and the Export Clause. By looking at the historical origins of these limitations, Jensen argues that they are essential parts of the Constitution and should be taken seriously, as the founders intended. \u003c\/p\u003e\u003cp\u003e\u003c\/p\u003eThis full-scale treatment of the subject is a timely reminder that the national taxing power is not absolute. In the last decade the Supreme Court has begun to see the Export Clause as an important factor in taxation. This has opened the door for other limitations to be considered, making this work of utmost importance in the study of taxation.\u003cbr\u003e\u003cbr\u003e\u003cb\u003eAuthor:\u003c\/b\u003e Erik Jensen\u003cbr\u003e\u003cb\u003eISBN-10:\u003c\/b\u003e 031331229X\u003cbr\u003e\u003cb\u003eISBN-13:\u003c\/b\u003e 9780313312298\u003cbr\u003e\u003cb\u003ePublisher:\u003c\/b\u003e Praeger\u003cbr\u003e\u003cb\u003eLanguage:\u003c\/b\u003e English\u003cbr\u003e\u003cb\u003ePublished:\u003c\/b\u003e 01\/30\/2005\u003cbr\u003e\u003cb\u003ePages:\u003c\/b\u003e 254\u003cbr\u003e\u003cb\u003eFormat:\u003c\/b\u003e Hardcover\u003cbr\u003e\u003cb\u003eWeight:\u003c\/b\u003e 1.18lbs\u003cbr\u003e\u003cb\u003eSize:\u003c\/b\u003e 9.21h x 6.14w x 0.63d","brand":"Erik Jensen","offers":[{"title":"Hardcover","offer_id":47001146261759,"sku":"9780313312298","price":95.0,"currency_code":"USD","in_stock":true}],"thumbnail_url":"\/\/cdn.shopify.com\/s\/files\/1\/0662\/2982\/9887\/files\/img_334cee68-6535-4d76-8d47-6a4214fd344d.jpg?v=1751600200","url":"https:\/\/www.whiterainbookhouse.com\/products\/the-taxing-power-erik-jensen-9780313312298","provider":"WR Book House","version":"1.0","type":"link"}