As most recently affirmed in the decision upholding the Individual Mandate in Obamacare, the only direct taxes under the Constitution are capitations and property taxes. Taxes on the exercise of economic rights re subject to indirect taxes:
We have establish that the income tax is an indirect tax. No arguments there. But why can't an excise tax be levied on everyone? Well, it can't. The federal government has limited jurisdiction. That is the key.
We have establish that the income tax is an indirect tax. No arguments there. But why can't an excise tax be levied on everyone? Well, it can't. The federal government has limited jurisdiction. That is the key.