• The proposal to raise revenues by taxing sexual activity is ingenious. As your correspondent observes, it would help lower the birth rate and raise tax revenues from the sale of alcoholic beverages, thus doing the State much monetary service.
It could, however, have several adverse consequences that deserve consideration.
For example, buying a double bed would move citizens into a higher tax bracket. While a mistress in the Caymans would introduce further ambiguity to the phrase "maintaining an offshore account."