A handful of presidential candidates, past and present, have advocated and run on one kind of flat tax plan or another. They all make it sound like a promise: “If I become president, I’ll institute a flat tax.”
Nope. The only place in the Constitution where the word “tax” appears is in Article I, which outlines the responsibilities and powers of Congress — the House and the Senate. The president has nothing to do with levying and collecting taxes. A president might propose a tax plan to Congress, but they’re not obliged to listen. (It should be noted that a few constitutional amendments address taxation, but none give any power to the president.)
What these candidates should promise is, “If I become president, I’ll ask Congress to consider my plan for a flat tax.” And what Congress will probably say is, “Ha-ha-ha-ha-ha . . .”