Calabresi: The Amar Brief in Moore v. United States Should Not be Embraced

Is a Federal Wealth Tax a Direct Tax? Steven Calabresi Responds to the Amar Amicus Brief in Moore.

I am posting this entry for its author, Professor Steven Calabesi:

On December 5, 2023, the Supreme Court will hear oral argument in the most important federalism case since it upheld the constitutionality of President Obama’s Affordable Care Act. The case at issue – Moore v. United States – raises two vital matters:1) Can Congress tax unrealized capital gains, as Yale Law Professor Bruce Ackerman argues in an amicus brief; and2) Can Congress enact a Bernie Sanders/Elizabeth Warren-style wealth tax, including […]

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