Matches in SemOpenAlex for { <https://semopenalex.org/work/W3123848627> ?p ?o ?g. }
Showing items 1 to 64 of
64
with 100 items per page.
- W3123848627 abstract "This brief essay argues that the recently-enacted tax on individuals who fail to purchase health insurance is constitutional. Contrary to the claims of more than a dozen state Attorneys General, this individual responsibility requirement is well within Congress' taxing power under Article I, section 8. That the tax has a regulatory purpose is irrelevant, a point that has been settled law since at least 1953. Moreover, the tax is not subject to the constitutional requirement that direct taxes be apportioned, because (1) it is an income tax, and thus exempted from apportionment by the 16th Amendment; (2) even if not an income tax, it is nonetheless an indirect tax, since it is a tax on a particular use of property or government services; and (3) it is an indirect tax because it is not reasonably capable of apportionment. I also defend these doctrinal conclusions against possible normative critiques. Critics claim that such a broad taxing power could not be consistent with a constitutional text that grants only limited powers to Congress. But the taxing power in fact is limited; however, its limits are practical, political, and interpretative, rather than (as with the Commerce power) limits on scope. Nor would a broad reading of the power to tax the general welfare render the text separately enumerating the powers of taxing for defense and to pay the nation's debts superfluous. Separately stating those powers served a political purpose in emphasizing the new nation's capacity to its foes and creditors, and guaranteed a minimum level of content for the otherwise sweeping term welfare." @default.
- W3123848627 created "2021-02-01" @default.
- W3123848627 creator A5059962439 @default.
- W3123848627 date "2010-01-01" @default.
- W3123848627 modified "2023-09-26" @default.
- W3123848627 title "Conditional Taxation and the Constitutionality of Health Care Reform" @default.
- W3123848627 hasPublicationYear "2010" @default.
- W3123848627 type Work @default.
- W3123848627 sameAs 3123848627 @default.
- W3123848627 citedByCount "0" @default.
- W3123848627 crossrefType "journal-article" @default.
- W3123848627 hasAuthorship W3123848627A5059962439 @default.
- W3123848627 hasConcept C100001284 @default.
- W3123848627 hasConcept C113216237 @default.
- W3123848627 hasConcept C162324750 @default.
- W3123848627 hasConcept C17744445 @default.
- W3123848627 hasConcept C190253527 @default.
- W3123848627 hasConcept C193681711 @default.
- W3123848627 hasConcept C199539241 @default.
- W3123848627 hasConcept C2776154427 @default.
- W3123848627 hasConcept C2776512386 @default.
- W3123848627 hasConcept C551662922 @default.
- W3123848627 hasConcept C55674860 @default.
- W3123848627 hasConcept C94625758 @default.
- W3123848627 hasConceptScore W3123848627C100001284 @default.
- W3123848627 hasConceptScore W3123848627C113216237 @default.
- W3123848627 hasConceptScore W3123848627C162324750 @default.
- W3123848627 hasConceptScore W3123848627C17744445 @default.
- W3123848627 hasConceptScore W3123848627C190253527 @default.
- W3123848627 hasConceptScore W3123848627C193681711 @default.
- W3123848627 hasConceptScore W3123848627C199539241 @default.
- W3123848627 hasConceptScore W3123848627C2776154427 @default.
- W3123848627 hasConceptScore W3123848627C2776512386 @default.
- W3123848627 hasConceptScore W3123848627C551662922 @default.
- W3123848627 hasConceptScore W3123848627C55674860 @default.
- W3123848627 hasConceptScore W3123848627C94625758 @default.
- W3123848627 hasLocation W31238486271 @default.
- W3123848627 hasOpenAccess W3123848627 @default.
- W3123848627 hasPrimaryLocation W31238486271 @default.
- W3123848627 hasRelatedWork W1481315343 @default.
- W3123848627 hasRelatedWork W1492527776 @default.
- W3123848627 hasRelatedWork W1540465854 @default.
- W3123848627 hasRelatedWork W1922360867 @default.
- W3123848627 hasRelatedWork W2026249186 @default.
- W3123848627 hasRelatedWork W2173289889 @default.
- W3123848627 hasRelatedWork W2215982767 @default.
- W3123848627 hasRelatedWork W2258813402 @default.
- W3123848627 hasRelatedWork W2270178214 @default.
- W3123848627 hasRelatedWork W243396955 @default.
- W3123848627 hasRelatedWork W2592235198 @default.
- W3123848627 hasRelatedWork W2899275327 @default.
- W3123848627 hasRelatedWork W2912816403 @default.
- W3123848627 hasRelatedWork W2917889839 @default.
- W3123848627 hasRelatedWork W3123125319 @default.
- W3123848627 hasRelatedWork W3124437876 @default.
- W3123848627 hasRelatedWork W3125419772 @default.
- W3123848627 hasRelatedWork W3131422444 @default.
- W3123848627 hasRelatedWork W3137911766 @default.
- W3123848627 hasRelatedWork W327889111 @default.
- W3123848627 hasVolume "120" @default.
- W3123848627 isParatext "false" @default.
- W3123848627 isRetracted "false" @default.
- W3123848627 magId "3123848627" @default.
- W3123848627 workType "article" @default.