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: 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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