Our nation’s Revolutionary War was sparked in part by “taxation without representation,” and taxes are the primary source of revenue to pay for government services. The level and type of taxation are a central part of debates about government budgets as well as the role of government in citizens’ lives. In the Constitution, Article I and the 16th Amendment grant Congress the power to levy taxes. The states may fashion their own forms of taxation, within constitutional limitations.

From the constitution

Articles and amendments related to Taxes.

The Articles

The Amendments