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Stochfaster, you cannot do away with one part of the Constitution while claiming another....... you cannot build on the premis that Congress can directly tax in any form, or you violate art sections 2 and 9 of the Constitution, the direct tax clauses........
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All bills for raising Revenue shall originate in the House of Representatives; but the Senate may propose or concur with Amendments as on other Bills....
Section 8 - Powers of Congress
The Congress shall have Power To lay and collect Taxes, Duties, Imposts and Excises, to pay the Debts and provide for the common Defence and general Welfare of the United States; but all Duties, Imposts and Excises shall be uniform throughout the United States...
Section 9 -
...No capitation, or other direct, Tax shall be laid, unless in Proportion to the Census or Enumeration herein before directed to be taken (clarified by the 16th amendment).








However, Congress is not going to overturn the 1st, so no, they can't pass laws in violation of it.