What are the sources of the government's authority to tax in the U. S. Constitution and what are the different types of taxes used?

Article I, Section 8 of the Constitution gives Congress the power to "lay and collect taxes, duties, imposts and excises, to pay the debts and provide for the common defense and general welfare of the United States." This is also referred to as the "Taxing and Spending Clause." The three main type of taxes are Progressive taxes, Regressive taxes, and Proportional and flat taxes!

(a) when insurance is obtained through a reciprocal insurer, the insureds are sharing the risk of loss with other subscribers of that reciprocal.

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