A wealth tax would be an unapportioned direct tax and therefore unconstitutional. The U.S. Constitution allows the Congress to “lay and collect Taxes, Duties, Imposts and Excises” with two explicit conditions relevant here. First, all duties, imposts, and excises “shall be uniform throughout the United States.” Second, “Capitation, or other direct, Tax
shall be…in Proportion to the Census.” In short, all federal taxes must be geographically uniform but direct taxes must be apportioned.
https://www.ntu.org/foundation/detail/is-a-wealth-tax-constitutional#:~:text=The%20Constitution%20is%20Clear%3A%20Unapportioned,two%20explicit%20conditions%20relevant%20here.
Edited by Spanky at 10:48:11 on 02/07/23