Which of the following best explains why the U.S. Constitution gives the power of regulating taxation to the Congress, rather than to the President?

A. The Articles of Confederation had given the Congress the same power.

B. The colonists wanted taxation to be determined by an elected body.

C. This power protects the President, because “the power to tax equals the power to destroy.”

D. Colonists wanted taxation to be determined by an appointed body.