Only if you believe that the constitution allows for selective, punitive taxation.
So lets see, we cant raise income and business taxes because they suppress activity, and we cant raise sin taxes because they are punitive (even though by rule # 1 they suppress the sin) BUT we can spend lots of money on everything, on top of social spending, war , nation rebuilding, homeland security, etc. If we can never raise taxes on anything then GWB/republicans had no business even passing a budget,.