Legal Definitions - Direct Tax Clauses

Direct Tax Clauses refer to the provisions in the United States Constitution that require direct taxes to be apportioned among the states based on their respective numbers. These clauses also prohibit capitation or other direct taxes except in proportion to the census.

For example, Article I, Section 2, Clause 3 of the Constitution states that direct taxes must be apportioned among the states based on their population. This means that states with larger populations will pay more in direct taxes than states with smaller populations.

Another example is Article I, Section 9, Clause 4, which prohibits capitation or other direct taxes unless they are in proportion to the census. This means that the government cannot impose a flat tax on all citizens, but must instead base the tax on their income or other factors.

These clauses are important because they ensure that direct taxes are fairly distributed among the states and that citizens are not unfairly burdened by taxes that are not based on their ability to pay.