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The Ultra-Millionaire Tax is Constitutional

Leading tax and constitutional law experts have reviewed Elizabeth’s Ultra-Millionaire Tax and found that it is constitutional.

Many of the country’s foremost tax and constitutional law scholars have said that Elizabeth’s Ultra-Millionaire Tax is constitutional

The Constitution grants Congress broad powers to impose new taxes. But one limitation is that “direct” taxes have to be “apportioned among the several States . . . according to their respective Numbers.” That apportionment requirement is not a problem for Elizabeth’s proposal because the Ultra-Millionaire Tax is not a “direct” tax. 

Professors Dawn Johnsen and Walter Dellinger — who both led the Justice Department’s office charged with evaluating the constitutionality of federal laws — wrote an article explaining why a wealth tax would be constitutional. And Yale Law School Professor Bruce Ackerman — a constitutional law expert — has written that constitutional challenges to the Ultra-Millionaire Tax “cannot withstand serious historical scrutiny” and, if challenged, the Supreme Court “would have to uphold a wealth tax.” 

Elizabeth herself is a former law professor, and there is a broad legal consensus affirming the constitutionality of her proposal.

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Senator Warren’s proposed tax on wealth is constitutional.
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