The due process and equal protection clauses of which amendment places limits on the power to tax at the state and local level?

The Fourteenth Amendment of the American Constitution refers to the due process and equal protection under the law. The Due process clause is one of the many promises of the Federal government to its citizens for the protection of the "Bill Rights". Under the doctrine of "Selective Incorporation", This clause has been used to apply portions of the Bill of Rights to the States. Due process of clause declared that "life, liberty or property, may not be denied by the State to any person without due process of law. Thus the Fourteenth Amendment records a massive shift in the American Constitutionalism by implementing more limitations against the State that had executed before the Civil War.

The due process and equal protection clause is a part of the 14th Amendment to the US Constitution.

This clause states that no state shall deny to any person within its jurisdiction "the equal protection of the laws".

The Due Process Clause declared that states may not deny any person "life, liberty or property, without due process of law."