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Sales Tax (Constitutional Concerns (((Commerce Clause challenges to a…
Sales Tax
Constitutional Concerns
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Commerce Clause challenges to a state and local taxation scheme are much more frequent than Due Process Clause challenges.
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state tax on an out-of-state entity is not unconstitutional and created a four-part test to determine whether such a tax violated the Commerce Clause
a taxpayer may have the minimum contacts with a taxing state to satisfy the due process standard, that same taxpayer might not have the substantial nexus with the state as required by the Commerce Clause.
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Social Concerns
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extra income that may reduce their benefits or even render the family ineligible for programs such as food assistance or the Earned Income Tax Credit (EITC).
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Economic Concerns
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Taxing business inputs disproportionately harms industries with long production chains, and consequently can encourage vertical integration for tax reasons
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Political Concerns
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Tax revenue at all levels of government adds up to less than 25 percent of the nation’s gross domestic product,
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Democrats wanted a tax scale with higher rates for richer Americans to finance social programs aimed at the poor and the middle class.
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