The Supreme Court Was Wrong About Taxes

Source: Tenth Amendment Center
by Rob Natelson

“Along with some good decisions, Supreme Court justices made some mistakes in the term just ended. One mistake involved taxes — and it is likely to bedevil the court in future cases. Moore v. United States posed the question of whether Congress could tax corporate shareholders for revenue received by their corporation but not yet distributed to them. The issue was a close one, so I won’t fault the court for answering ‘yes.’ But you can fault most of the justices for labeling the income tax as an ‘indirect tax.’ Apparently, they thought the Constitution’s 16th amendment dictated this conclusion. But it does not. Under the Constitution, the income tax is and always has been ‘direct.'” (07/10/24)