Professor Michelle Layser, an expert on the intersection of tax law and social policy, recently reviewed Dawn Johnsen (Indiana–Bloomington) & Walter E. Dellinger III (Duke), The Constitutionality of a National Wealth Tax, 93 Ind. L.J. 111 (2018). She writes:
"Presidential Candidate and Senator Elizabeth Warren recently proposed a wealth tax on household net worth over $50 million, prompting observers from across the political spectrum to question whether the proposed tax was constitutional (see here, here and here). Critics point to a constitutional requirement that would be impossible to satisfy without serious geographic inequities. But Professors Dawn Johnsen and Walter Dellinger argue that a national wealth tax may not trigger such requirements after all—precisely because they would be impossible to satisfy without such inequities."
Layser concludes by stating that the article contains insights relevant to any tax scholar interested in constitutional law, federalism, tax and inequality, or wealth taxation.
Read the full review at taxprofblog.com.