"Taxes send messages, and in several ways. They affect the costs and returns to different kinds of activity, thereby influencing patterns of use of capital and labor. They also make statements about the relative desirability of different types of activity and patters of conduct. Conduct that carries a low tax induces people to emulate that conduct. Conduct that carries a high tax discourages such conduct."
- Edward K. McCaffery and Richard E. Wagner
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