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16th Amendment


  • Originally published 07/18/2014

    The Constitutional Havoc of the Income Tax Amendment

    Liberty and Power

    Some days back I offered an interpretation of the motives and political economy behind the adoption of the 16th Amendment, noting at the time that it also caused extreme constitutional havoc by altering the relationship between the tariff system and the generation of federal tax revenue. While it is certainly possible to read this as a statement of political aversion to the modern income tax system, my characterization was actually an intended reference to certain very specific constitutional consequences of the income tax amendment that actually have little to do with any personal preferences regarding the validity of progressive income taxation.