Excise taxes are far less nefarious. Direct taxation is both immoral and unethical.
Why is direct taxation 'immoral and unethical'? Explain it to us
Because direct taxation lives under the assumption that the government owns you, owns your productivity and provides you with the ability to keep some of what you produce - a percentage.
No it doesn't. Its a tax on your increase. Not on you personally. If it were on you, you'd owe it even if you lost money that year. Instead,
its a tax that applies only when you've made money. Only when you've seen profit. When you're more capable of paying. And with progressive taxation, the more you're able to pay, the higher the tax.
Ensuring that those who are unable to pay or who would barely getting by are those least impacted. If you've had a bad year and lost money, you pay no income taxes at all. If you're unemployed, you pay no income taxes at all. If you were sick or disable and unable to work, you pay no taxes at all. Its a tax that doesn't kick you while you're down.
Making income taxes one of the more moral and ethical tax systems ever devised.
A head tax would be closer to what you're talking about. Where you owe money to the government each year in the same amount, regardless of your situation. And even an head tax (called a capitation tax by the founders) wasn't forbidden or even discouraged by the founders. They simply wanted to make sure that if such a tax was paid per head, that it was accurately based on how many heads there were. That's why direct taxes were tied to the census.
The constitution needed to be amended in order to provide a direct income taxation in 1913. The founders saw it the same way I do - as immoral, as unethical and ultimately economic slavery.
No it didn't. Income taxes have always been constitutional. What the 16th amendment did was lift apportionment requirements. Read the constitution; it doesn't forbidden any direct tax.
"No capitation, or other direct, tax shall be laid, unless in proportion to the census or enumeration herein before directed to be taken."
Capituation Clause, US Constitution
It simply places apportionment restrictions upon them. The 16th lifted those restrictions. It created no new taxation authority.
Capitation taxes were a common revenue generating tool in the era of the founders. The founders themselves levied direct taxes quite regularly, applying capitation style taxes to property, slaves, individual houses, or sometimes whole estates. And those were paid regardless of if the property owners financial situation. Income taxes in comparison explicitly take the user's ability to pay into account.
And to be clear, the founders most definitely didn't see it the way you do.
So, the real question is how is direct taxation ethical or moral, not how is it not.
I've already explained how its not. And how income tax at least, is an explicitly moral and ethical system that takes into account bad circumstances and one's ability to pay the tax. Which is why it varies with one's financial success or failure, one's ability to work or not.