Concept
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The Constitution
![United States Constitution](../../../../../../../../../figures.boundless-cdn.com/9373/full/he-united-states-2c-page-1.jpeg)
United States Constitution
In the U.S. Constitution, the Taxing and Spending clause gives the federal government of the United States its power of taxation.
Source
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"Constitution of the United States, page 1."
http://commons.wikimedia.org/wiki/File:Constitution_of_the_United_States,_page_1.jpg
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Public domain.