Patrick Bohan for Congress: Tax Policy
Eliminate the IRS and replace it with a national sales tax on goods and services. This will lower taxes for everyone because cash businesses, such as those for drugs and criminal enterprises, can no longer evade taxes. Article I, Section 8 of the Constitution provides the government has the power and lay taxes “but all duties, imposts, and excises shall be uniform throughout the United States.” In other words, tax rates among citizens should be equal. Thomas Jefferson would say “There cannot be a stronger natural right than that of a man making the best profit he can.” Furthermore, the parable in the bible verse Luke 19 is clear, Jesus is endorsing profitable behavior which should not be penalized with inordinate tax rates. Similarly, in the 1874 case Loan Association v. Topeka, the power to tax was described as the power to destroy. That is right, the right to profit from our labor is a fundamental or unalienable right. An equal tax rate and a national sales tax would foster profit. The bible is also clear about taxes and tax rates. Our Founders emulated Deuteronomy 14:22 “You shall surely tithe all the produce from what you sow, which comes out of the field every year.” A tithe is 10% of what each person would produce. Both Article I, Section 8 and Deuteronomy 14:22 imply that every person shall be taxed equally regardless of their income. Progressive or variable tax rates became the norm with the passage of the Sixteenth Amendment (income tax) and the repeal of Pollack v. Farmer’s Loan and Trust (1895). That said, the Sixteenth Amendment does not imply that tax rates should be progressive or variable and overrule the language in Article I, Section 8.