The U.S. Constitution in Five Minutes - Joseph L. Smith
11. How Can Governments Use the Power to Tax?
The U.S. Constitution in Five Minutes - Joseph L. Smith
Jolly A. Emrey [+]
University of Wisconsin-Whitewater
Jolly A. Emrey is an associate professor of political science and department chair at University of Wisconsin-Whitewater. She works primarily on state courts in the U.S. and courts in Ireland.
Description
The power to tax was one of the issues most debated by the framers of the Constitution. Taxation is a necessary tool for government to raise revenue, but it can also be used as a blunt instrument. Our federalist system, with national and state concurrent powers to tax, often makes it more complicated.