Constitutional Income: Do You Have Any? is the only exhaustive work examining the intent and the constitutional underpinnings of the Sixteenth Amendment. Author Phil Hart researched the relevant literature at the time the amendment was drafted, debated and purportedly ratified. Contained in this book is an analysis of constitutional taxation and the effect of the Sixteenth Amendment. Constitutional Income: Do You Have Any? resolves the constitutional confusion that surrounds our current income tax system.