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• W3123772222 abstract "Takings jurisprudence is engaged in a constant paradox. It is conventionally portrayed as chaotic and muddy, and yet attempts by the judiciary to create some sense of order in it by delineating the field into distinctive categories that each have a different set of rules are often criticized as analytically incoherent or normatively indefensible. This Article offers an innovative approach to the taxonomic enterprise in takings law by examining what is probably its starkest and most entrenched division: that between taking and taxing. American courts have been nearly unanimous in refusing to scrutinize the power to tax, viewing this form of government action as falling outside the scope of the Takings Clause. Critics have argued that the presence of government coercion, loss of private value, and potential imbalances in burden sharing mandate that the two instances be conceptually synchronized and subject to similar doctrinal tests. The main thesis of this Article is that this dichotomy, and other types of legal line drawing in property, should be assessed not on the basis of a point-blank analysis of allegedly comparable specific instances, but rather on a broader view of the foundational principles of American law and of the way in which takings taxonomies mesh with the broader social and jurisprudential understanding of what property is. Identifying American law as conforming to two fundamental principles-formalism of rights and strong market propensity-but at the same time devoid of a constitutional undertaking to protect privately held value against potential losses as a self-standing strand in the bundle, this Article explains why prevailing forms of taxation do seem to be disparate from other forms of governmental interventions with private property. Focusing on taxation, this Article shows why taxation is considered a lesser-evil type of government coercion, how the taking/taxing dichotomy better addresses the public-private interplay in law, and why taxation is often viewed as actually empowering rights and private control of assets. I do not propose either to purchase or to confiscate private in land. The first would be unjust; the second, needless. Let the individuals who now hold it still retain, if they want to, possession of what they are pleased to call their land. Let them continue to call it their land. Let them buy and sell, and bequeath and devise it. We may safely leave them the shell, if we take the kernel. It is not necessary to confiscate land; it is only necessary to confiscate rent. - Henry George, 18791 I. Introduction Takings jurisprudence faces enormous, nearly Sisyphean challenges in trying to design legal doctrines to fit the complexities of government acts that affect private property. This body of law is often criticized as being ad hoc, vague, and unpredictable.2 Yet whenever courts do try to come up with some allegedly bright-line categorical rules within this field by viewing some instances of public intervention with as takings per se, others as subject to multifactor, case-specific tests, and yet others as generally falling outside the scope of this strand of constitutional protection, such taxonomies are then criticized as being too rough, conceptually inconsistent, or normatively indefensible.3 Although such dilemmas about conceptual and doctrinal line drawing are quite familiar to other legal fields, the law of takings seems to be particularly vulnerable to perpetual discontent over the way in which its landscape is being shaped.4 This Article takes up what traditionally purports to be the clearest division within this alleged entanglement: the distinction between taking and taxing. American courts have been practically unanimous in viewing taxation as a chief and essential state power, and have generally refused to strictly scrutinize tax legislation and regulation. …" @default.
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• W3123772222 date "2010-05-01" @default.
• W3123772222 modified "2023-09-26" @default.
• W3123772222 title "The Taking/Taxing Taxonomy" @default.
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