I know they won't, but if they decide to call a constitutional convention to repeal the Sixteenth Amendment,
I wouldn't exactly call that a disaster.
And just what would that do? The answer is, not much.
I find it absolutely, utterly amazing - and amusing - that so many people who are so damned sure repealing the 16th Amendment will end the income tax haven't even bothered to read the two seminal Supreme Court cases that the 16th Amendment was intended to undo.
Why? Because anyone who has actually bothered to read those cases would know that the Supreme Court stated, as a corollary to its holding, that an income tax on wages and compensation for services generally was constitutional as an excise tax. The only, let me repeat that - THE ONLY - part of the income tax that was ruled unconstitutional was the tax as it applied to taxes on property and on the income derived from property.
What does that mean for repeal of the 16th? It means that capital gains would no longer be subject to income tax, that dividends on stock would no longer be subject to income tax, that rents would no longer be subject to income tax, BUT THAT WAGES AND SALARIES WOULD STILL VERY MUCH BE SUBJECT TO INCOME TAX.
Think me wrong? Go read the cases. The two cases are known collectively as the "Income Tax Cases" - they consist of an opinion by the Supreme Court after hearing the case, and a second opinion of the Supreme Court upon a rehearing.
I admit the opinions are a little hard to follow for people who are only accustomed to reading opinions in the current format that's been used by the Supreme Court for about the last 60 years or so, but if you read them carefully you will realize this:
(a) the income tax was unconstitutional ONLY as it applied to income from real and personal property, but
(b) the entire law was ruled unconstitutional because the Court felt that Congress did not intend for only the unconstitutional parts to be struck out of an otherwise valid law.
Here are links to the two opinions:
First opinion after hearing the case:
https://supreme.justia.com/cases/federal/us/157/429/case.htmlSecond opinion after rehearing:
https://supreme.justia.com/cases/federal/us/158/601/case.html