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Discover the Unexamined Assumption Behind 230 Years of Federal Taxing Doctrine and
How It Affects You
Why It Matters to You
Even the Supreme Court must follow the Constitution
Discover the Unexamined Assumption Behind 230 Years of Federal Taxing Doctrine
The Constitution never uses the words “indirect tax.” So how did that category become the foundation of the Supreme Court’s interpretation—and what does the text reveal when the assumption is removed?
If you have ever questioned the constitutional basis of federal taxation, you probably encountered a wall of court decisions declaring the matter settled. But settled doctrine and demonstrated constitutional limits are not necessarily the same thing.
Supreme Court vs. CONSTITUTION traces today’s doctrine to its starting point, examines the assumption on which it rests, and places the constitutional language and founding-era drafting evidence directly before you.
Explore the Constitutional Tax Question
What the Constitution REALLY Says About Taxes (Start Here!)
How Does the Constitution Classify Congress' Revenue Powers?
The Evidence
Constitutional Text
The Constitution is your tool to hold your government in check. Do not farm this responsibility out to anyone else.
Research
Historical Research
Access primary source documents and founding-era evidence that uncover the evolution of constitutional tax interpretation since 1789.