This is close to, but not entirely, true. The US federal government also has the power to levy direct capitation taxes (taxes that are effectively constant per-

This is close to, but not entirely, true. The US federal government also has the power to levy direct capitation taxes (taxes that are effectively constant per-person without regard to any other factors). In practice, those taxes are impractically regressive, but the federal government does have that power under the Constitution.