Don't give more taxing power to congress without repealing the 16th.
I wasn't aware that anyone was proposing to tax exports to foreign nations? That is the only prohibition on Congress, regardless of the the 16th amendment.
Stanton v. Baltic Mining Co.(1916), 240 U.S. 103:
- "the provisions of the 16th Amendment conferred no new power of taxation, but simply prohibited the previous complete and plenary power of income taxation possessed by Congress from the beginning from being taken out of the category of indirect taxation to which it inherently belonged, and being placed in the category of direct taxation subject to apportionment"
Actually the 16th changed nothing at all except to force the Court to apply the constitution power of Congress to tax under Article I Section 8 properly.
Just repeal the 16th, all that will happen is income from real property(e.g.. rent) and income from personal property, (e.g. stock dividends, bond interest, patent and copyright royalties) woudl not be taxable against the owner of the property without apportionment in accord to the population of the states.
It does not mean the national government cannot levy and collect taxes on rents for example when explicitly collected from the payer of rents(as an indirect tax) instead of being collected from the owner receiving rent(as a direct tax).
The distinction between the direct tax and indirect tax being in regard to who pays the tax, the owner(direct), or the the purchaser(indirect) of service, goods, real or personal property.
It seems that, by this definition, the employer would have to pay the income tax for it to be considered indirect and if the employee pays it then it is a direct tax.