January 8, 2013

RICHARD EPSTEIN: Our Obsolete Constitution? “Seidman has the causation reversed. The reason why the situation today is so perilous is that Congress is not strictly bound by the Constitution, just as Seidman advocates. There are currently no constitutional constraints limiting the discretion of Congress to decide what tax burden will be placed on what groups for what reasons. In fact, the only restraint on taxation is a broken-down system of public deliberation.”

Also: “James Madison would have supported a flat tax.”