Inherent Impossibility

We already know how terrible our income taxation system is (the so-called "progressive" system.) It gets even worse. Art. 6, Sec. 28 (1) of the 1987 Constitution mandates that "Congress shall evolve a progressive system of taxation." We remember that taxation law should be interpreted strictly against the government: the literal wording should be followed. This is an example of how the rule is turned against itself.

By mandating a "progressive system," the legislature is permitted to do whatever it wants with taxes with even fewer restraints than what law is supposed to uphold. A conversion of our taxation system from a progressive to a proportional or regressive system would be unconstitutional. To amend our tax laws, the constitution will have to be amended. The problem is our politicians are happy with the prevailing taxation system.