The income tax is unconstitutional because it lacks the consent of the governed. The President could use Executive Review to declare it unconstitutional. Executive review is based on the reasoning the Supreme Court used for Judicial Review. Also discussed, requirements for a constitutional income tax.
The Income Tax Lacks the Consent of the Governed and is Unconstitutional
Justice requires that laws must have the consent of the governed. The progressive federal income tax lacks this consent. The majority pays at one rate. The minority pays at a higher rate. This is unjust and unconstitutional.
Courts have the power of judicial review. They use it to strike down unconstitutional laws and executive actions. This is a major feature of our system of checks and balances. The President has the same power to strike down unconstitutional laws or judicial rulings. This power, “executive review,” is based on same reasoning that the Supreme Court used to justify judicial review. Any law, executive action, or judicial order that conflicts with the Constitution is null and void. Justices, judges, and presidents have the power, and the duty, to refuse to enforce them.
Requirements and Suggestions for a New Constitutional Income Tax
A proposal for a just and constitutional federal income tax. One that would have the consent of the governed. Simplify tax rates. Best would be a single rate for everyone and for any type of income. Tax fringe benefits as income. Tax corporate income at the individual rate. Replace deductions with direct subsidies. Eliminate double taxation. No retroactive income tax. Let taxpayers choose any inflation measure to adjust long-term gains.