The existence of the Sixteenth Amendment (if it really was ratified) does not preclude the elimination of the income tax . . . but since the left in Congress at the turn of the previous century went so far as to create a Constitutional amendment to impose the second plank of communism on the USA, who then would have the will to utterly abolish the income tax?
Sin taxes so-called do not work. Witness the continued evasion with respect to tobacco and (where “legalized”) cannabis.