A tax on income from business and occupations was not a direct tax and could be subjected to taxation without the necessity of apportionment on the basis of population.

对经营和职业所得的征税不是直接税，不必以人口为基础分配。

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The reality is that this is a plain old income tax, exempt from the apportionment requirement by the 16th Amendment.

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Formula apportionment would allow tax bureaucrats to concoct a system for arbitrarily changing the existing distribution of business income, with a clear goal of forcing companies to over-state their taxable income in high-tax nations.

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Formula apportionment appeals to governments with high corporate tax rates because it would increase their revenues, while jurisdictions with pro-growth policies would lose out.

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