Close up of businessman or accountant hand holding pen working on calculator to calculate the number, graph chart, and business data. Accountancy documents and business information on the desk at the office, Business concept.
Close up of businessman or accountant hand holding pen working on calculator to calculate the number, graph chart, and business data. Accountancy documents and business information on the desk at the office, Business concept.

Law’s Erik M. Jensen notes his belief that a wealth tax would qualify as a direct tax

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Elizabeth Warren’s wealth tax: Three practical questions

The National Review (subscription required): Erik M. Jensen, the Coleman P. Burke Professor Emeritus of Law, noted his belief that a wealth tax would qualify as a direct tax.