Put a tax on: toilet paper, sexual intercourse, Condoms, imported clothing, imported liquors, sleeping(by the hour), laughing, personal responsibility.
As I posted before, since the low IQ people are exempt from responsibilty, high IQ people should get a benefit to offset it. I propose a multiplier for taxation based on IQ. (Calculated tax at the current rate) X (1/(IQ/100)).
2 people have IQ's of 80, and 120 (guess which one is a conservative) they each have a 10,000 tax liabilty. Under this system it becomes 12,500 for the 80 IQ and 8,333 for the conservative....ugh... the intelligent one.
Does anyone doubt that this will cause immediate surpluses in all areas of government?