Michael Hicks, Ball State University associate professor of economics and director of the Center for Business and Economic Research, recently published a humorous analysis of the 10 percent tan tax.

Hicks criticizes the tan tax for falling short in every element of good tax policy, stating, “It is narrow, easily avoided, suffers high administrative costs, and distorts consumer and producer behavior.” He goes on to say, “It is downright silly, but I have a remedy.” Apart from pointing out the potential rise in medically prescribed UV exposure (which is exempt from the tax), Hicks suggests Congress should quickly implement a tax on all sun use. He even recommends they rush it through later this year, as many congressmen will need time to work on their searches for new jobs.

Much like the current tan tax, Hicks’ plan has specifications and exemptions, except all of his stipulations are equally amusing (where else can walking the dog result in a 5-cent tax payment?). Click the source link to view the full text.

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Source:

thestarpress.com: MICHAEL HICKS: A modest proposal: The SUN Tax of 2010