House Speaker Paul Ryan and Senate Majority Leader Mitch McConnell are currently working on a GOP tax reform bill to present to the President. Supporters of the bill argue that lowering tax rates and simplifying the tax code will boost the economy, while opponents argue that the benefits of the tax bill are concentrated to a privileged few.
But before Congress can even discuss the specifics of a tax reform bill, it must comply with a number of Constitutional constraints, ranging from Article I’s taxing clause and the 16th Amendment to the Senate Byrd Rule on reconciliation.
Joining us to discuss these important questions are two of America’s leading constitutional scholars on tax law, in a conversation hosted by National Constitution Center president and CEO Jeffrey Rosen.
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Joseph R. Fiskin is Professor of Law at the University of Texas at Austin Law School, where he teaches constitutional law, with a particular focus on inequality. He co-wrote an Interactive Constitution essay on the 16th Amendment with Prof. William Forbath, also at the University of Texas at Austin Law School.
Steven J. Willis is Professor of Law at the University of Florida, Levin College of Law, where he teaches courses on tax law, accounting and finance. He co-wrote an Interactive Constitution essay on the Taxing Clause with Prof. Neil Siegel of Duke Law School.
Jeffrey Rosen is the President and Chief Executive Officer of the National Constitution Center, the only institution in America chartered by Congress “to disseminate information about the United States Constitution on a nonpartisan basis.” He is also a professor at The George Washington University Law School, and a contributing editor for The Atlantic.
Related Legislation and Cases
- House Tax Bill: H.R.1 "Tax Cuts and Jobs Act," 115th Congress, November 2, 2017
- Senate Tax Bill: S. 2108 "Miscellaneous Tariff Bill Act of 2017, 115th Congress, November 9, 2017
- Opinion in NFIB v. Sebelius, 567 U. S. 519 (2012) – U.S. Supreme Court, June 28, 2012
- Opinion in Pollock v. Farmers’ Loan & Trust Co., 157 U.S. 429 (1895) – U.S. Supreme Court, April 8, 1895
- Opinion in Hylton v. United States, 3 U.S. 171 (1796) – U.S. Supreme Court, March 8, 1796
Additional Resources
Our Interactive Constitution is the leading digital resource about the debates and text behind the greatest vision of human freedom in history, the U.S. Constitution. Here, scholars from across the legal and philosophical spectrum interact with each other to explore the meaning of each provision of our founding document.
Common Interpretation
The Taxing Clause By Neil S. Siegel and Steven J. Willis
Matters of Debate
The Power to Tax, Not to Destroy: An Effects Theory of the Taxing Clause by Neil S. Siegel
The Power to Tax by Steven J. Willis
Common Interpretation
The Sixteenth Amendment By Joseph R. Fishkin, William E. Forbath, and Erik M. Jensen
Matters of Debate
Congress Has Broad Power to Tax By Joseph R. Fishkin and William E. Forbath
Additional Thoughts on the Sixteenth Amendment By Erik M. Jensen
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