With government at every level desperately seeking more revenue to cope with soaring deficits, citizens should evaluate all tax proposals according to two crucial principles: It's better to tax choices than necessities, and bad choices deserve taxation more than good choices. For one thing, these distinctions will help resolve raging debates over efforts to impose new costs on sugary soda, bottled water, candy, tanning salons and other indulgences.
Of course, tea party supporters and other conservatives are right to resist all governmental attempts to spend more money, and to make the point that local, state and federal governments shouldn't get the...












Tax Damaging Choices, Not Beneficial Behavior