Southern Policy Law Institute

08/10/2023

The Supreme Court has agreed to hear one of the most important tax cases in history, which could either green-light the constitutionality of an economically disastrous wealth tax, or destroy critical parts of the U.S. tax system.

Unless the justices take a middle road and define the 16th Amendment according to the history and traditions of the U.S. tax system, the case will result in bad law and worse outcomes.

07/21/2023

Read how the Supreme Court's decision in Moore v. United States will affect various future wealth tax proposals on unrealized capital gains.

Does a one-time mandatory tax on unrealized foreign gains violate the Constitution? The U.S. Supreme Court has agreed to decide in a landmark tax case.

07/21/2023

The Power of Effective Advocacy: The Southern Policy Law Institute is a noncommercial, non-partisan, public policy educational research organization charged with researching, developing, and promoting public policy alternatives that foster individual liberties, personal responsibility, and economic opportunities in the United States. The best policies are those that empower individuals and communities to make their own decisions. Advocacy is education! To find out more, contact us!