
Paul L. Caron
Dean
Pepperdine Caruso
School of Law

Jon Endean (Brooklyn), Tariffs as Taxes: A Framework for Understanding Delegation of the Taxing Power, 63 San Diego L. Rev. __ (forthcoming 2026): While perhaps not obvious to the casual observer, tariffs are taxes, and, as such, they fall within the Constitution’s Article I enumerated powers, raising important questions regarding delegations of that power to