You apparently missed the 16th Amendment, which allows Congress to levy an income tax without apportioning it among the states or basing it on Census results.

The Congress shall have power to lay and collect taxes on incomes, from whatever source derived, without apportionment among the several States, and without regard to any census or enumeration.

Thus, the graduated income tax is constitutional.

And, your argument that you will have to lay people off if your taxes go up by 4.6% on your income above $200,000 is just silly.  First, it's only 4.6% - and, second, wages paid to employees are dedutible from income.

Best,
Robert A. Franco
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