Erik M. Jensen (Case Western Reserve University School of Law) has posted The Origination Clause and the Validity of Taxing Statutes (Journal of Taxation of Investments, Winter 2018, at 61) on SSRN. Here is the abstract:
The Origination Clause of the Constitution provides that “[a]ll Bills for raising Revenue shall originate in the House of Representatives; but the Senate may propose or concur with Amendments as on other Bills.” This article considers whether a taxpayer has any chance of success in challenging a tax statute on the grounds that its enactment violated that clause. Along the way, the article considers the history of the clause, the meanings of “bill for raising revenue” and “amendment,” and how, if at all, the clause can be enforced.