October 17, 2012
Mason Reviews Kysar's The Constitutionality of Tax Treaties
Kysar argues that current tax treaties are unconstitutional under the Origination Clause because they alter the tax law without the involvement of the House of Representatives. ... Kysar’s readers will undoubtedly press her on the broader implications of her analysis of the Origination Clause (she acknowledges, for example, that trade treaties may suffer the same constitutional infirmity as tax treaties), but in the current article Kysar limits her analysis to tax treaties. Although she leaves some questions unanswered, Kysar’s analysis of the constitutionality of tax treaties is an illuminating and much-needed contribution to the literature.
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