PSCI 3322 Lecture Notes - Lecture 32: Commerce Clause, Fifth Amendment To The United States Constitution, Taxing And Spending Clause
25 Jan 2017
School
Department
Course
Professor
Document Summary
Congressional business tax of a year on bookies. It almost raises no money: this is a way to regulate gamblers. It does have a regulatory effect, but small as it is, it does raise revenue: the fact that tax may raise money from illegal intrastate gambling is irrelevant - it is still part of the taxing power. Taxes are raised solely to raise revenue. If taxes are raised for purpose of regulation, it is not really a tax: as long as taxes raise some revenue, the fact that it has a regulatory effect is irrelevant. In a modern context, this has been important. Taxing someone for not signing up for obamacare is a regulation but if it raises any money at all, there is a constitutional tax. Does it violate the 5th amendment self-incrimination clause: does not require confessing to past illegal acts - although this is held to be self-incrimination in 1968.
