The constitution provides our foundation. It is not a living document even though it may be amended. It is simply not reasonable to think that the rules can be changed in the middle of the game. The result would be chaos no matter how you slice it. A living constitution is a logical absurdity.
Taxes are to be as limited as possible for all of the above stated reasons.
In fact, until 100 years ago personal income tax was considered unconstitutional. The conservative point of view is that individual achievement should be rewarded and there is no reason in our constitution to steal from some citizens and give to others. Taxation is one of the main reason we all got started down this road. Racism is unacceptable for conservatives. Contrary to popular belief, true conservatives detest racism and, because of that, oppose racial quotas and affirmative action.