Conor Clarke
@conorjclarke
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Incoming Associate Professor of Law, @WashULaw. Formerly DOJ Office of Legal Counsel. Interested in tax, appropriations, rock climbing, rabbits.
Washington, DC
Joined August 2008
And new in @TheAtlantic, I offer a backgrounder for tomorrow’s Moore argument and a briefer brief for the “excise” frame: The tax at issue is best viewed as a tax on business activities, authorized by Article I Section 8.
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New in @TaxNotes: I argue that Moore v. United States--to be argued tomorrow--is better framed as a case about Congress’s power to impose “excises” under Article I, rather than the power to tax “incomes” under the 16A.
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The most recent debt-limit law is December 2021. If it’s just the later-in-time law that wins (I’m skeptical) it would suggest paradoxically that the debt limit takes precedence over entitlement spending but not last year’s discretionary spending.
I don't understand the "debt ceiling" debate. If in 1917, Congress says "the capital gains rate cannot be higher than 10%" and in 1974 it says "the capital gains rate is 20%," why would you need any fancy theory to know the rate is 20%?
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My new paper on the debt limit is up on SSRN. I argue that much of the conventional wisdom around the limit is wrong, including the notion that it leads to default and conflicts with the 14th Amendment:
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