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The Sixteenth Amendment to the US Constitution, which allows Congress to tax income without apportioning it among the states, and the debates surrounding its passage.
The Revenue Act of 1862 broadened the federal tax base far beyond the short-lived 1861 income provision by levying excise duties on many retail and business items, instituting the nation’s first susta...
Opponents of the Sixteenth Amendment chiefly argued that it would upend the Constitution’s constraints on federal taxation—especially the apportionment rule for “direct” taxes—and would expand nationa...
The Supreme Court has treated Article I, Section 8, Clause 1 as a capacious grant: the taxing power reaches broadly across subjects and methods, and after early twentieth‑century limits the Court larg...
The Revenue Act of 1913 (the Underwood–Simmons or Underwood Tariff Act) simultaneously slashed tariff rates and re‑established a federal income tax, shifting the federal revenue mix away from duties t...