The Founding Fathers had more of a clue than we might think, take Thomas Jefferson for example:
A wise and frugal government, which shall restrain men from injuring one another, shall leave them otherwise free to regulate their own pursuits of industry and improvement, and shall not take from the mouth of labor the bread it has earned.
Forbes has an excellent article on why the states should not have a Personal Income tax, but it makes even more sense for the Federal government, since state governments are closer to the people and can be influenced for good more easily than the distant Federal Government. The same arguments that apply to a state sales tax on non-essentials apply even more so at the Federal level.
The current Personal Income Tax System also creates winners, losers and cheaters: https://www.investopedia.com/articles/personal-finance/082415/whats-wrong-american-tax-system.asp
As well as allowing for statists and Democrats (but I repeat myself!) to pull their power cards with audits on those who disagree with their policies. (Remember Lois Learner?): https://en.wikipedia.org/wiki/Lois_Lerner
https://www.youtube.com/watch?v=oeA3s77O9Yo
Ron Paul was considered a radical for supporting an end to the Personal Income Tax- However, isn't the growth of government and the elimination of our rights reason enough to end it?
https://en.wikipedia.org/wiki/Political_positions_of_Ron_Paul
To be penalized on working (making an income) in itself is illogical of a government that wants its citizens to be productive.