Final Answer:
Double taxation, in its general sense, means taxing the same subject twice during the same taxing period. In this sense, double taxation (BEQ): B) Does not violate substantive due process.
Explanation:
Double taxation, in its general sense, refers to taxing the same subject twice during the same taxing period. The assertion that double taxation does not violate substantive due process aligns with the legal understanding that substantive due process pertains to the fairness and reasonableness of laws. Double taxation, while potentially undesirable from an economic perspective, is not inherently unconstitutional or a violation of substantive due process. The legality of double taxation is subject to the legislative authority's discretion, and whether it violates due process depends on specific legal frameworks and interpretations.
In legal terms, substantive due process ensures that laws are not arbitrary, unreasonable, or fundamentally unjust. Double taxation is a concept rooted in tax policy and administrative decisions rather than a direct violation of constitutional principles. Courts typically defer to the legislative branch in matters of taxation policy, recognizing the government's authority to set tax laws and regulations. Therefore, the general application of double taxation, absent specific constitutional violations, is not considered a breach of substantive due process.
It's important to note that while double taxation may not violate substantive due process, it can still have economic implications and may be subject to policy discussions and reforms. Taxation policies are complex, and considerations of fairness and efficiency often shape discussions around double taxation at both the legal and economic levels.