Erik Jensen, the Schott-van den Eynden Professor in the School of Law, has recently had numerous tax-related articles accepted for publication.
Forthcoming articles include: “Does the Taxing Clause Give Congress unlimited Power? — Part II” in Tax Notes and “The Individual Mandate, Taxation and the Constitution” and “Recent Developments: Notes on the Economic Substance Doctrine, the Deductibility of Qualified Residence Interest and More,” both in Journal of Taxation of Investments.
In addition, his article titled “Does the Taxing Clause Give Congress Unlimited Power?” will appear in Tax Notes, and the same journal will reprint the article “Tax Notes by Any Other Name Would Smell Sweeter” (originally published in 1997).
His revised essays also will appear in the forthcoming second edition of the Heritage Guide to the Constitution: “Article I, Section 2, Clause 3—Three-fifths Clause”; “Article I, Section 7, Clause 1—Origination Clause”; “Article I, Section 9, Clause 4—Direct Taxes”; and “Amendment XVI—Sixteenth Amendment.”