What the Constitution says about taxes:
The Founders who designed our Constitution sought to balance the power of the federal government against the states in order to keep both in check. The national government was thus originally prohibited from collecting taxes from individuals. Article I, Section 9 of the Constitution states: "No capitation, or other direct Tax, shall be laid unless in Proportion to the Census or Enumeration." This meant that the federal government could collect revenue from the states according to population, but had to leave the methods of collection to them. The federal government was to collect revenue in other, less intrusive ways (tariffs, excise taxes, consumption taxes) so as to limit the amount of money it could raise by its own authority http://www.repeal16thamendment.com/
Comments
I came up with this Amendment to replace the 16th.
31st Amendment
Note: Article I, section 9, of the Constitution was modified by amendment 16.
This is to repeal the 16th amendment that reads:
The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.
This amendment also repeals Article 1 Section 9
No Capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or enumeration herein before directed to be taken.
Only states can levy taxes on the people. It will be the responsibility of the state to make payment to the federal government. The federal government cannot collect taxes that exceed 18% of GDP. Taxes may not be collected equally among the states.
In a time of declared war the federal government may levy a sales tax on goods that cannot exceed 18%.
Congress shall have the power to distribute taxes without apportionment to census or enumeration.
I am for a flat tax which is realistic at this point in time.