How Far Does Congress’ Taxing Power Go?

On Tuesday, December 4, the Supreme Court heard oral arguments in Moore v. United States. The case concerns a challenge to the “mandatory repatriation tax,” and asks whether the Constitution allows Congress to tax American shareholders for the unrealized earnings of a foreign corporation. In this episode, Akhil Amar of Yale Law School and Anastasia Boden of the Cato Institute join Jeffrey Rosen to break down the arguments on both sides of the case. The conversation touches on the history of taxation in the Founding era, the extent of Congressional power, and the very meaning of the word “taxation.”

Resources:

• Anastasia Boden, Amicus Brief for Petitioners, Moore v. United States
• Akhil Amar and Vikram Amar, Amicus Brief for Respondents, Moore v. United States  
• Moore v. United States (oral argument via C-SPAN)

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