Leave it to the reps

Why tax reform should start in the House

The president wants to take a leading role in shaping tax reform, and some on the Hill want him to. But the Constitution declares that taxation is principally the job of the House of Representatives.

The Constitution says: “All bills for raising revenue shall originate in the House of Representatives.” That’s one of very few powers reserved for the House apart from the Senate. It symbolizes a principle that was at the heart of the Revolution.

The House should be the most accountable part of the federal government: Representatives serve shorter terms than presidents or senators, and because they mostly represent smaller constituencies than senators, they’re easier to run against. Originally, they were the only federal officials directly elected by the American people.

So giving them the power to initiate tax bills reflected a principle: that representatives controlled by the people should control taxation.

John Locke, the philosopher whose principles are summarized in the Declaration of Independence, said that because a person’s property can be taken only by consent, taxes must be imposed by the consent of those taxed, through their representatives.

English law taught the same principle. The king could request taxes, but at least in theory, he could only request them; it was for Parliament to grant them. The American colonists applied this principle to say that taxes designed to raise revenue could be imposed on them only by their own colonial legislatures.

The president has no power to decide tax reform unilaterally, and out of respect to history and the Constitution, he shouldn’t try. He should make his requests, then stand back and leave the issue where it belongs — in the House of Representatives.