Mike Beversluis

Friday, June 12, 2009

tax the tall

Do you really want to tax ability?

Should the income tax system include a tax credit for short taxpayers and a tax surcharge for tall ones? This column explains how the standard utilitarian framework for tax policy analysis says that individual attributes correlated with wages, such as height, should determine tax liabilities. Taller individuals should pay higher taxes. If this is objectionable, then something is wrong with the standard framework.

Of course, since they only divy things up into three categories, with "tall" being greater than 73 inches, I'm still getting away with murder! The eventual implementation will no doubt be finer grained...



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