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Book: The U.S. Constitution in Five Minutes

Chapter: 11. How Can Governments Use the Power to Tax?

DOI: 10.1558/equinox.43571


The power to tax was one of the issues most debated by the framers of the Constitution. Taxation is a necessary tool for government to raise revenue, but it can also be used as a blunt instrument. Our federalist system, with national and state concurrent powers to tax, often makes it more complicated.

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