Janus as the Carolene Products of Taxation

3 Pages Posted: 20 May 2019

Date Written: April 20, 2019

Abstract

As noted by Justice Kagan, the Janus agency fee is a tax. This paper discusses the Constitutional standard, tucked away in Footnote 9 of Janus, which added an individually enforceable protected speech component to taxation.

Keywords: constitution, law

JEL Classification: I, K

Suggested Citation

Ryskamp, John Henry, Janus as the Carolene Products of Taxation (April 20, 2019). Available at SSRN: https://ssrn.com/abstract=3375446

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