An Observation on Economic Motivation

When we want to discourage people from smoking we levy taxes on cigarettes. When we want to discourage people from drinking we levy taxes on alcohol. When we want to discourage the purchase of a product from a particular country we levy taxes on their imports.

What should we interpret as the motivation behind taxes on businesses? Businesses of a particular size? Income? Income of a particular size?

None of this has a happy ending.

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