Abstract
To explicate the Export Clause, the article begins by describing the founders’ understanding of the Clause: although not everyone at the Constitutional Convention was happy with limitations on the national government’s power to tax exports, the Export Clause was intended to be a complete prohibition of export taxation, and the prohibition was intended to have real bite. Application of the Clause to situations that go beyond Justice Marshall’s hypotheticals isn’t at all straightforward, however, and Part II discusses IBM and U.S. Shoe, which illustrate the inherent difficulties of the Export Clause and the Supreme Court’s not always happy treatment of those difficulties. Part III considers a number of interpretational issues under the Export Clause, derived from the pre-1924 cases that were effectively revived by the Court’s decisions in IBM and U.S. Shoe. Finally, Part IV discusses the role of the Export Clause today.
Recommended Citation
Erik M. Jensen,
The Export Clause,
6 Fla. Tax Rev.
(2005).
Available at: https://scholarship.law.ufl.edu/ftr/vol6/iss1/1