The Forgotten Income-Attribution Power
Alex Zhang
Author ORCID Identifier
0009-0003-4214-9540
Document Type
Article
Publication Date
2026
Keywords
Congress, Income-attribution power, Federal income tax, Supreme Court
Abstract
Economic inequality stands at record levels, and constitutional law haunts egalitarian reform. In 2024, the Supreme Court decided the latest contest. Moore v. United States rebuffed an attempt to sharply limit the federal taxing power, as a razor-thin majority upheld Congress’s attribution of foreign corporations’ income..
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