Congressional leaders are turning their attention to the great white whale of their policy agenda: tax reform. A centerpiece of the Republican leadership’s tax-reform plan is a new $1 trillion tax that proponents call a “border adjustment.” Not surprisingly, many members of Congress are hearing from constituents opposed to being “adjusted” to the tune of a $1 trillion, and Republicans in both houses of Congress are talking openly about a mutiny. The tax is an affront to fiscal conservatism. And, it would also be unconstitutional.
If politics doesn’t kill this $1 trillion tax, the Supreme Court should
