Perspective
Aug. 11, 2010
A Tax by Any Other Name: Constitutional Challenges to Revenue-Raising Schemes
How does the government raise revenues in a nation founded by tax objectors? By calling new levies "fees" to obscure their true nature, by David A. Battaglia and Kahn A. Scolnick of Gibson Dunn.
"Invention is continually exercised to furnish new pretences for revenues and taxation." Thomas Paine, "Rights of Man" (1791).
Taxes, from a political perspective, are something of an anathema in the United States. After all, aren't we essentially a nation founded by tax objectors? Yet all levels of government (federal, state, and local) must somehow raise reven...
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