I don’t know if that’s true. For instance, if a balanced budget amendment set federal income tax rates, and then required that any legislation to increase those rates would require a 2/3 majority of both houses to pass, that might be a workable solution.
Why would we ingrane a specific tax rate into law. Even doing so wouldn’t change the ability of the Congress to require larger fees and other forms of taxes (National Sales tax) to ‘comply’ with the balanced budget amendment.
No! The only viable solution is a hard cap on the percentage of GDP available for Federal Government use.
An exception could be made for military spending during times of Declared War against a specific or several nation states.