Author
David Gamage
Posts
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ArticleVol. 103 · Iss. 6
Against Doctrinal Siloing:Harmonizing Fiscal Federalism and the U.S. Constitution
Introduction The founders have been credited with “splitting the atom of sovereignty” in creating our federal system. Yet this revolutionary achievement has fractured into…
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ArticleVol. 102 · Iss. 1
The Original Meaning of the Sixteenth Amendment
The Sixteenth Amendment to the United States Constitution enshrines Congress’s “power to lay and collect taxes on incomes, from whatever source derived.” Challenges to…