Uniformity and Equal Protection Clauses in the US
The Commerce Clause has been interpreted by the Federal Courts, in order to ensure that each business has equal opportunities to conduct business in any of the United States. It has also been utilized to guarantee freedom to businesses and individual citizens. For example,
The Civil Rights Act of 1964, outlawed segregating in schools, so that every child had an equal opportunity to education, without any prejudice. Congress was granted the authority to charge states that were non compliant, with Civil rights violations based on the Uniformity and Equal Protection Clause. Equal protection is granted to all citizens, businesses and other entity's in each state, by Congress and the Federal Court system.
The Uniformity and Equal Protection Clause grants congressional control over issues that effect the Nation as a whole. There are several issues that can be decided based on the Commerce Clause that may appear to only effect one business or state, but in theory, those actions effect the entire Nation. This is especially true when it comes to unequal taxation. Taxation should be equal so that it does not favor a business in one state because of lower taxes, or other tax benefits associated with that state.
The Uniformity and Equal Protection clause grants Congressional and Federal court power over issues that pertain to inequality. However, the Clause does not prevent individual discrimination that does not effect the nation, based on the same principles. The Clause is meant only to prevent any state government, or the Federal Government from granting unequal benefits to a business of individual.
Like Due process protection, uniformity and equal protection, ensure that each individual, or entity, is guaranteed equal access to benefits and rights provided by the Constitution, without prejudice or discrimination. Taxes are under Congressional control, including the right to govern state taxes that discriminate against an individual or entity that conducts business in the United States.
Uniformity and Equal protection are guaranteed through the Constitution of the United States. The Federal Courts can prevent each state from taking any discriminatory action against an individual, or business based on discrimination. This protection applies to every factor which is under government control, including taxation.
Taxation can not be used as a tool to single out individuals or corporate entities. Doing so, would discourage employment and business in certain jurisdictions, which is detrimental to the Nation. The Uniformity and Equal Protection Clause guarantees that no person, or business shall be denied equal protection against such actions as unfair taxation.
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