Erik M. Jensen
Erik M. Jensen
Coleman P. Burke Professor Emeritus of Law
Areas of Expertise: Federal Taxation
Articles
Jensen on our Scholarly Commons
Book Chapters
Erik M. Jensen, The Power to Tax, in The Powers of the U.S. Congress: Where Constitutional Authority Begins and Ends (Brien Hallett ed., 2016).
The Powers of the U. S. Congress by Call Number: OhioLinkISBN: 9781440843235Publication Date: 2016Offering a unique resource for students, scholars, and citizens, this work fully explains all of the 21 enumerated powers of the U.S. Congress, from the "power of the purse" to the power to declare war. * Presents comprehensive coverage of all congressional powers through authoritative essays by recognized experts * Enables readers to connect the long-ago goals and perspectives of the Founding Fathers to current issues and controversies * Facilitates a fully contextualized understanding of the legislative power of Congress--and the extent and limitations of leverage that it can wield on domestic and foreign policy * Provides an accessible gateway to further, more detailed research of each of the individual congressional powers * Includes appendices containing the full texts of the Articles of Confederation and Perpetual Union and the Constitution of the United States
Erik M. Jensen, The US Legislative and Regulatory Approach to Tax Avoidance, in Comparative Perspectives on Revenue Law: Essays in Honour of John Tiley (John Avery Jones, Peter Harris & David Oliver eds., 2008).
Comparative Perspectives on Revenue Law by Call Number: KD5359.A2 C66 2008ISBN: 9780521887779Publication Date: 2008Dedicated to the work of John Tiley, the premier tax academic in the UK for more than two decades, this volume of essays focuses on two themes that, among others, inspire the writings of Tiley. The first of these themes, tax avoidance, involves using tax law in a manner that is contrary to legislative intent. The second of these themes, taxation of the family, involves proper identification of the tax subject and is therefore one of the fundamental structural features of income tax. Drawing on historical precedent, academic excellence and personal experience, the importance of Tiley's contribution to the tax field is identified through contributions by some of the world's most influential tax writers.
Erik M. Jensen, Hylton v. United States, 3 U.S. 171 (1976), in 2 Encyclopedia of the Supreme Court of the United States 438 (David S. Tenenhause ed., 2008).
Erik M. Jensen, Life Tenure of Judges, in 3 Encyclopedia of the Supreme Court of the United States 187 (David S. Tenenhause ed., 2008).
Erik M. Jensen, Sixteenth Amendment, in 4 Encyclopedia of the Supreme Court of the United States 403 (David S. Tenenhause ed., 2008).
Encyclopedia of the Supreme Court of the United States by Call Number: eBookISBN: 002866129XPublication Date: 2008
Erik M. Jensen, Direct Taxes -- Article I, Section 9, Clause 4, in The Heritage guide to the Constitution 207 (Edwin Meese, III, David F. Forte & Matthew Spalding eds., 2005).
Erik M. Jensen, Income Tax-- Amendment XVI, In The Heritage guide to the Constitution 524 (Edwin Meese, III, David F. Forte & Matthew Spalding eds., 2005).
Erik M. Jensen, Three-fifths Clause -- Article I, Section 2, Clause 3, in The Heritage guide to the Constitution 67 (Edwin Meese, III, David F. Forte & Matthew Spalding eds., 2005).
The Heritage Guide to the Constitution by Call Number: KF4527 .H47 2005ISBN: 159698001XPublication Date: 2005This guide is the first of its kind, and presents the U.S. Constitution as never before, including a clause-by-clause analysis of the document, each amendment and relevant court case, and the documents that serve as the foundation of the Constitution.
Erik M. Jensen, Pragmatic Instrumentalism and the Future of American Legal Education, in Prescriptive Formality and Normative Rationality in Modern Legal Systems: Festschrift for Robert S. Summers 161 (Werner Krawietz, Neil MacCormick & Georg Henrik von Wright eds., 1994).
Prescriptive Formality and Normative Rationality in Modern Legal Systems: Festschrift for Robert S. Summers by Call Number: K235.P7362 1994ISBN: 3428078950Publication Date: 1994
Books
Federal Income Taxation of Oil and Gas Investments by Call Number: KF6482.B78ISBN: 0882623397Publication Date: 1983-1986 (looseleaf)
Federal Income Taxation of Oil and Gas Investments (2nd ed) by Call Number: KF6482.B78 1989ISBN: 0791301117Publication Date: 1989-1996 (looseleaf)
The Taxing Power by Call Number: KF6289 .J46 2005ISBN: 031331229XPublication Date: 2005The U.S. Constitution contains several limitations on the national taxing power. These limitations are almost always ignored due to the assumption that Congress is unconstrained in imposing taxes. The Taxing Power proves that assumption faulty by illustrating the importance of such limitations as the uniformity rule, the direct-tax apportionment rule, and the Export Clause. By looking at the historical origins of these limitations, Jensen argues that they are essential parts of the Constitution and should be taken seriously, as the founders intended. This full-scale treatment of the subject is a timely reminder that the national taxing power is not absolute. In the last decade the Supreme Court has begun to see the Export Clause as an important factor in taxation. This has opened the door for other limitations to be considered, making this work of utmost importance in the study of taxation.
