By the way, if wages belong to the individual then the income tax is a direct tax on the individual. 


Since we were cross-posting:

Taxes on wages/salaries aren't direct taxes.  They are excise taxes.  As an employee you've sold your labour to your employer, and the government taxing that sale.

If angels were to govern men, neither external nor internal controls on government would be necessary. In framing a government which is to be administered by men over men, the great difficulty lies in this: you must first enable the government to control the governed; and in the next place oblige it to control itself. - Federalist 51