Question 6: Do you believe that we should ever have both a federal income tax and a consumption tax at the same time; and therefore, before authorizing a federal retail consumption tax, we should repeal the 16th Amendment?
We should never have both national income and retail sales taxes at the same time, so we need to repeal the 16th Amendment before we authorize a retail sales tax.
We acknowledge that each method of taxation requires a collection and audit process that incurs cost.
Also, the history of taxation in the United States, including income, Social Security, Medicare, and Medicaid, shows that as long as a method of taxing has existed, Congress has eventually increased both the scope and the rate.
Therefore, we should never have both a national income and consumption tax at the same time.
We must repeal the 16th Amendment before we institute a national consumption tax.