A more thorough explanation:

Definition: Taxing power refers to the ability of a government to impose and collect taxes.

Overview: The United States Constitution grants 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 known as the "Taxing and Spending Clause." Under the Sixteenth Amendment, Congress has the power to collect income taxes. States are also allowed to impose and collect their own taxes, such as income taxes, sales taxes, and property taxes.

Examples: The Internal Revenue Code is the main law governing income taxes in the United States. States like California and New York impose their own income taxes on top of federal income taxes. Sales taxes are also collected by states and local governments on purchases made within their jurisdiction.

Explanation: The examples illustrate how the taxing power is used by both the federal government and state governments to collect revenue from individuals and businesses. Income taxes are collected by the federal government and some states, while sales taxes are collected by states and local governments. These taxes are used to fund government programs and services, such as national defense, education, and healthcare.