New Article: A Constitutional Wealth Tax

New Article: Ari Glogower, A Constitutional Wealth Tax, 118 Mich. L. Rev. 717 (2020).

Policymakers and scholars are giving serious consideration to a federal wealth tax. Wealth taxation could address the harms from rising economic inequality, promote equality of social and economic opportunity, and raise the revenue needed to fund critical government programs. These reasons for taxing wealth may not matter, however, if a federal wealth tax is unconstitutional.