Understanding the Supremacy Clause and the Power to Tax in U.S. Law
The Supremacy Clause, enshrined in the U.S. Constitution, establishes the hierarchy of federal over state law, shaping the scope of governmental authority. Its influence extends profoundly into the realm of taxation, raising critical questions about federal versus state taxing powers. Understanding the interplay between the Supremacy Clause and the power to tax reveals the delicate…