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Questions and Answers
What is the purpose of taxation according to the text?
Which power is considered most superior to the 'Nonimpairment clause' of the constitution?
Who or what is affected by Police Power?
Which power has imposition limited to cover the cost of regulation?
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With which entity does Eminent Domain deal when exercising its authority?
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What is the main limitation of Taxation Power according to the text?
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Which principle ensures that individuals are not imprisoned for non-payment of debt or poll tax?
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What constitutional limitation ensures that public funds or property cannot be appropriated for the benefit of any church, sect, or system of religion?
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Which constitutional limitation requires concurrence of a majority of all members of congress for the passage of a law granting tax exemption?
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What principle ensures that taxes should be collected without discrimination or preference?
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Which limitation ensures that tax collections are not diversified into multiple revenue sources?
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Which constitutional limitation prevents the imprisonment of individuals for non-payment of specific debts like poll tax?
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According to the Ability to Pay Theory, how should taxation be based?
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What does Vertical Equity propose in terms of taxing individuals?
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Why should the government tax individual B more than A under Horizontal Equity?
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According to the Lifeblood Doctrine, what is the role of taxes in relation to the government?
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Which of the following is NOT an essential element of tax as described in the text?
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In terms of Inherent Powers of the State, who holds the power to levy taxes?
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Study Notes
Purpose of Taxation
- The purpose of taxation is to generate revenue for the government.
Constitutional Limitations
- Nonimpairment clause is inferior to the Police Power of the state.
- Police Power affects the public in general.
- The imposition of fees is limited to cover the cost of regulation.
- Eminent Domain deals with private property when exercising its authority.
Taxation Power
- The main limitation of Taxation Power is that it cannot be used to favor any religion.
- No one can be imprisoned for non-payment of debt or poll tax due to the principle of no imprisonment for debt.
- Public funds or property cannot be used for the benefit of any church, sect, or system of religion due to the Establishment Clause.
- A majority of all members of congress must concur for the passage of a law granting tax exemption.
- Taxes should be collected without discrimination or preference according to the principle of uniformity.
- Tax collections should not be diversified into multiple revenue sources, ensuring a single tax system.
Taxation Theories
- According to the Ability to Pay Theory, taxation should be based on the individual's ability to pay.
- Vertical Equity proposes that individuals with higher income should be taxed more.
- Horizontal Equity suggests that individuals with the same income should be taxed equally; therefore, if individual B is in the same income bracket as individual A, they should be taxed equally.
- According to the Lifeblood Doctrine, taxes are the lifeblood of the government, essential for its survival.
Inherent Powers of the State
- The state holds the power to levy taxes as one of its inherent powers.
Other
- Payment of tax is not an essential element of tax.
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Description
Test your knowledge on the constitutional limitations on taxation, including concepts such as just compensation, public purpose, and the non-impairment clause. Explore the scope of taxation power and its inherent and constitutional limitations.
