sadly? nothing sad about it. taxes are meant to deter people from doing things. and well junk food is bad for you therefore the fat tax made sense. no way should someone who doesn't buy that stuff have to pay for the diseases that are caused by it. in other words people who make good choices shouldn't pay for the bad choices of others.
Does that mean the income tax is to determe from making an income? Hmmm... -- There are 10 types of people. Those who can read Binary and those who cannot.
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