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Taxing and Spending Clause

Taxing and Spending Clause. Art I, Sec. 8, Clause 1.

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Taxing and Spending Clause

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  1. Taxing and Spending Clause

  2. Art I, Sec. 8, Clause 1 The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States

  3. Two types of tax in original Constitution Indirect taxes: Allowed if uniform Includes: customs duties, excises or imposts Direct taxes: Must be apportioned among states on basis of population Includes: head taxes, property taxes

  4. Springer v. U.S. (1881) Challenge to temporary income tax during Civil War Question was whether this was direct federal tax, rather than properly apportioned among the states Court unanimously find that prohibition on direct taxes only applied to head taxes & property taxes levied on land

  5. 16th Amendment The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.

  6. Helvering v. Davis (1937) Companion case to Steward Machine, concerned old age and survivors benefits portions of Social Security Key challenge: states had traditionally provided such welfare benefits Cardozo notes impossibility of such during “national calamity” of Great Depression

  7. U.S. v. Kahriger(1953) Gamblers’ Occupational Tax Act of 1951 requires registration as a professional gambler Kahriger argues that gambling properly regulated as moral issue by states and registration violates 5th Amendment right against self-incrimination

  8. U.S. v. Kahriger(1953) From majority opinion: “the instant tax has a regulatory effect. But regardless of its regulatory effect, the wagering tax produces revenue.”

  9. Should We Tax Fattening Foods?: A Quick Argument For Taxing High Fructose Corn Syrup

  10. Obesity Rates in U.S. - 1990

  11. Obesity Rates in U.S. - 2009

  12. Estimated diabetes costs in the United States in 2007 Total Cost:$174 billion Direct medical costs:$116 billion Indirect costs:$58 billion (disability, work loss, premature mortality) Source: Centers for Disease Control

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