Article I, Section 7, Clause I of the U.S. Constitution, known as the “origination clause,” gives Congress permission to legislate taxes. Specifically, the House Chamber is where all tax bills must be initiated. The 16th Amendment (1913) allows Congress to levy an income tax without regard to apportionment or basing it on the census. Taxes are used to raise money to fund government programs, to discourage certain activities (like smoking), encourage certain behaviors (like marriage; child rearing), or to redistribute wealth (progressive income taxes).
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Constitution Annotated- Taxes
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This website presents the U.S. Constitution broken down by articles and amendments, including information on the 16th Amendment and poll taxes.
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Cartoon Drawings
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A collection of over 9,000 editorial cartoons and comics from the 1700s to present, including many that address issues around taxes.
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Creating the United States- Taxation
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An interactive presentation to connect ideas in the U.S. Constitution to documents that came before it, with a section on taxation.