Abstract:
Utilizing historical and statistical data, it is argued that the federal income tax amendment
of 1913 drastically, and somewhat inadvertently, altered the constitutional political
economy of congressional trade politics by decoupling the import tariff from its
traditional role as a revenue device. Prior to this change, the revenue attributes of the
tariff system acted as a mild constraint upon the extreme protectionist interest group
politics that characterized the early 20th century. The removal of this constraint and its
ensuing policy effects are illustrative of the complex and often overlooked role that
revenue may play in trade and tariff politics. By treating the 16th amendment as a trade
policy measure gone awry, this study challenges the prevailing historical consensus on
the original purposes and intent of federal income taxation.
