PODATEK OD BOGACTWA W USA: PROPOZYCJE POLITYCZNO-PRAWNE I SPORY O JEGO ZGODNOŚĆ Z KONSTYTUCJĄ
A WEALTH TAX IN THE USA: POLITICAL AND LEGAL PROPOSALS AND DISPUTES ABOUT ITS CONSTITUTIONALITY

Summary/Abstract: This article examines major proposals and the constitutionality of a federal wealth tax in the USA.Drawing on historical and comparative research, the author analyzes relevant American politicaland legal writing on the subject and traces, among other things, numerous opinions on the ‘directtax’ clauses in the U.S. Constitution, in particular those of the Founding Fathers and the U.S. Su-preme Court justices. Calls for a wealth tax, especially a comprehensive federal wealth tax, namelyon an entity’s net worth above a certain threshold, are relatively new to the United States. Over thelast twenty-five years, however, discussions about such a tax have gained momentum. Historicalevidence suggests that this is due to an increase in income and wealth inequalities that has acceler-ated significantly since the 1980s. As a means to address these inequalities, a wealth tax has gainedpopularity in academia and among politicians from both ends of the political spectrum. Its support-ers point out that excessive wealth concentration is harmful both from a political and an economicpoint of view. Nevertheless, a wealth tax raises doubts in many respects and would necessarilydraw review ultimately by the Supreme Court as to whether a federal wealth tax falls within thescope of the ‘direct tax’ clauses of the U.S. Constitution. A further complication is whether a wealthtax may be subject to ‘apportionment’ among the states based on population, making the adoptionof a federal wealth tax difficult, if not impossible to implement.

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