Ultimately, the goal of taxation is to fund our government. Why do we need a government? We need government to resolve our disputes and to protect us from each other and foreign nations. What we tax is policy decision that should reflect the reason we have a government. So we should tax pollution because polluters infringe on the rights of those they pollute. Admittedly, defining a pollutant can get dicey, but I still think a “pollution added tax” would be a nice way to replace our far more complicated income tax system.

Also, “pollution” gets defined very widely. Look at the debate over carbon dioxide and whether or not it should be regulated under the Clean Air Act. I also remember plenty on the left who view recycling as a form of pollution. I’m not kidding!