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Professor David Gamage has published an article in a forthcoming issue of the Washington University Law Review. Gamage’s article, “The Original Meaning of the Sixteenth Amendment,” he argues that according to the original meaning of the Sixteenth Amendment, current approaches to constitutional tax questions are wrong. He says focus of the Sixteenth Amendment and of the Congressional income tax power is not “income” per se, but rather “taxes on incomes, from whatever source derived.”
The article was co-authored by John Brooks of the Fordham University School of Law.
To read the full article, visit: https://papers.ssrn.com/sol3/papers.cfm?abstract_id=4737106