The Corner

Politics & Policy

Another Problem for the Border-Adjusted Tax

Theodore Olson argues against its constitutionality.

The Constitution requires that “direct taxes” have to be apportioned among the states in proportion to their population, with an exception for income taxes. The border-adjusted tax, Olson says, is a direct tax, is not an income tax, and can’t be apportioned among the states.

I hadn’t considered this argument before, but it seems like a strong one.

Ramesh Ponnuru is a senior editor for National Review, a columnist for Bloomberg Opinion, a visiting fellow at the American Enterprise Institute, and a senior fellow at the National Review Institute.