Phillip W. Magness

U.S. Economic & Political History

The 16th Amendment: It actually wasn’t about wealth redistribution

| April 15, 2014

In commiseration of tax day, it’s worth remembering that the 16th Amendment wrought unparalleled constitutional havoc by unchaining the taxing mechanisms of the federal government from the unwittingly adopted but more or less effective “capitations clause” of Article I, Section 9. While a tendency exists to think of this action as a hallmark of the […]