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.
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.