Daniel Hemel: Border Tax May Be Bad Idea, But It's Not Unconstitutional

Border tax may be bad idea, but it's not unconstitutional
Daniel Hemel
The Hill
May 12, 2017

The House Republicans’ plan for a “border-adjusted” corporate tax is still a long way away from becoming law, but already a number of prominent lawyers and law professors have called into question the proposal’s constitutionality. Just last week, Theodore Olson, who served as U.S. solicitor general under President George W.  Bush, said that if the border-adjusted tax becomes law, the Supreme Court should strike it down.

All this is an unfortunate distraction from an important debate about the substantive merits of the House Republicans’ proposal. There are lots of legitimate reasons to oppose a border-adjusted corporate tax, but the claim that it would be unconstitutional is borderline frivolous.

Faculty: 
Daniel Hemel