Frank Chodorov’s 1954 book, The Income Tax: Root of All Evil, argues that the Sixteenth Amendment, enabling federal income tax, fundamentally altered the United States, transforming it from a nation of free individuals to a centralized state. Chodorov contends that income tax facilitates government overreach, violating citizens’ property rights and fostering a culture of dependence. He traces this development through American history, highlighting the shift from limited government to a powerful, interventionist state. The book emphasizes the negative consequences of the ability-to-pay doctrine and the corrupting influence of tax collection. Ultimately, Chodorov advocates for the amendment’s repeal as a necessary step toward restoring traditional American freedom.
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