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Associate Professor Ari Glogower co-authors article on federal wealth tax

February 24, 2021 | Faculty

An expert in the area of tax law and policy, Associate Professor Ari Glogower recently co-authored an article published by the Roosevelt Institute titled, “Why a Federal Wealth Tax is Constitutional.”

In “Why a Federal Wealth Tax is Constitutional,” Ari Glogower, David Gamage, and Kitty Richards contend that the apportionment rule, a vestigial relic of the founders’ compromise on slavery, does not interfere with Congress’s ability to legislate a tax on an individual’s net wealth. The authors describe the main constitutional provisions that give Congress its broad taxing authority, situate those provisions in the constitutional structure and historical context, and analyze Supreme Court precedent to demonstrate that an unapportioned wealth tax is constitutional.