All Posts Tagged With: "uniform taxation"

The Progressive Income Tax in U.S. History

America’s founders rejected the income tax entirely, but when they spoke of taxes they recognized the need for uniformity and equal protection to all citizens. “[A]ll duties, imposts and excises shall be uniform throughout the United States,” reads the U.S. Constitution. And 80 years later, in the same spirit, the Fourteenth Amendment promised “equal protection [...]

1May2003 | Burton W. Folsom Jr. | 43 comments | Continued
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