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Isn't the argument for taxing height not that it better captures the effects of someones advantages, but that because it is taxing something you cannot control, you are removing the disincentives created by taxing something that society may want more of (income).

So while height taxing a more blunt instrument than income taxing, it doesn't distort people's choices in the same ways and avoids some of the deadweight losses. Unfortunately it probably will end up distorting people's choices in new and creative ways that we'd probably only find out about later.




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