No, a tariff on an imported or exported good is a denied power of Congress. Therefore Congress can not tax exported goods due to the Constitution.
The above answer is partially wrong. Congress has the power to tax imports and tariff applications are a fundamental part of understanding early United States History. However, he is correct in that Article I, Section 9, Clause 5 specifically prohibits Congress from levying an export tax. Congress currently applies a number of indirect export taxes and these have been upheld by the courts because they do not specifically target exporters or exported goods. (An example would be taxes on computers and medical supplies, of which a large percentage of production is exported, but since all computers, and not just exported computers, are taxed, it is an indirect tax).
Power of the Federal Government
congress can't tax exports, because it says it in the constitution.
Amendment 16
No. Only the Legislative Branch (Congress) has the power to levy taxes.
Power of the Federal Government
the 16th amendment gave congress the power to levy an income tax.
Exports
congress could not tax exports
The 16th amendment gave congress the power to levy income taxes, and impose a direct tax.
The 16th Amendment to the United States Constitution grants Congress the power to levy an income tax. Ratified in 1913, it allows for taxation on individual and corporate incomes without apportionment among the states. This amendment was crucial in establishing a federal income tax system.
yes
Congress has the power to tax 'provide for the common defense and general welfare.' Article I of the Constitution gives Congress this power.