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Constitutionality of Retroactive Tax Increases
Examines case law regarding retroactive tax increases under the Due Process Clause of the Constitution, focusing on the Supreme Court decision in U.S. v. Carlton in light of the controversy over tax increases included in the Omnibus Budget Reconciliation Act of 1993.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed July 2010). Reuse except for individual research requires license from ProQuest, LLC.
Constitutionality of Retroactive Tax Increases: U.S. v. Carlton
Library of Congress. Congressional Research Service.