Ari Glogower on the Constitutionality of a Federal Wealth Tax

In this episode, Ari Glogower, Assistant Professor of Law at the Ohio State University Moritz College of Law, discusses his article "A Constitutional Wealth Tax," which will be published in the Michigan Law Review. Glogower begins by explaining what a "wealth tax" is, and how it differs from an income tax. He explains why the constitutional requirement to apportion "direct" taxes among the states creates potential problems for the implementation of a federal wealth tax, and how the Supreme Court has addressed those concerns over time. And he explains how a "wealth integration" alternation could not only avoid those constitutional issues, but also show how they reflect a conceptual incoherence at the heart of the constitutional dispute. Glogower is on Twitter at @AriGlogower.This episode was hosted by Brian L. Frye, Spears-Gilbert Associate Professor of Law at the University of Kentucky College of Law. Frye is on Twitter at @brianlfrye. Hosted on Acast. See acast.com/privacy for more information.