Tax or Fee? Two Views on How to Draw the Distinction

 (Spoiler Alert:  It’s not about walking and quacking)

One of the recurrent questions in government finance is determining when a charge is a tax and when it is some sort of fee. This question often has constitutional significance because the Washington Constitution places limits on taxes that do not apply to fees.

Hugh Spitzer and William Severson have debated this question for years in courts and law review articles. On January 12, they will present their views on how the distinction should be drawn. 

Please join us as the presenters share their insights and answer your questions regarding this enduringly controversial topic.

 

*******

As always, the Federalist Society takes no position on particular legal or public policy issues; all expressions of opinion are those of the speaker.