Understanding the Constitution: Income taxes, other taxes & the 16th Amendment

Source: Tenth Amendment Center
by Rob Natelson

“The Constitution granted Congress power to impose personal income taxes before ratification of the 16th Amendment, but the 16th Amendment facilitated the power. This essay explains the amendment’s background and effect. This essay also corrects several longstanding myths about the Constitution and taxation. These myths have real world effects: For example, they led to the Supreme Court’s erroneous 2012 decision upholding the Affordable Care Act (Obamacare).” (01/13/22)