The PENGUIN GUIDE to the UNITED STATES CONSTITUTION

by Richard Beeman

Although the original version of the Constitution gave Congress the power to vevy direct taxes, such taxation was only to be levied on the states themselves, in direct proportion to their population. Although Congress during the Civil War was able to levy a direct tax on individuals as part of a wartime measure, the Supreme Court, in an 1895 ruling Pollock v. Farmers Loan and trust Co.), ruled that taxing the property of individuals was unconstitutional. The Sixteenth Amendment effectively reversed that ruling. It is silent on what the rate of taxation might be (for example, it does not speak to whether all individuals should be taxed at an equal rate or whether the rate of taxation should be progressively higher on higher incomes). Congress, which enacted a federal income tax law in October 1913, just seven months after the passage of the Sixteenth Amendment, opted for a modestly progressive tax rate. The rate of taxation imposed on then top taxation bracket has varied from 7 percent in 1913 to a high of 92 percent in 1952-53. The current rate of taxation in the top bracket is 38.6 percent, nearer the low end of that continuum.

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