Tax Index
Title page for the Taxing documentation
"Direct taxes and Indirect Taxes" are paid by workers and laborers.
The Founding Fathers had a distaste for direct taxes. They believed that direct taxes were a form of oppression and would lead to inequity of suffrage and VOICExxx. They preferred indirect taxes, which they believed were less intrusive and more equitable.
During the ratification process (1787-90) many people objected to granting Congress any power to lay direct taxes. They feared that Congress might raise the overall burden and undo whatever progress toward equity states had achieved during the war. At least nine state conventions considered motions for constitutional amendments restricting the federal direct-tax power. Case Western Reserve Law Review·Volume 66·Issue 2·2015 What the Constitution Means by “Duties, Imposts, and Excises”—and “Taxes” (Direct or Otherwise)