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Tax Reform President Grover Norquist has suggested, one could just as easily propose a a 

 tax on eyeglasses to fully fund our nation's art museums. The idea is ridiculous. 



The current excise tax on hunting and fishing equipment is at least more narrowly 

 defined. A fishing rod can be used only for fishing or for decoration, so conceivably 

 there is a close link between purchasing the equipment and "demanding" fish and wildlife 

 conservation services. However, it is important to note that most sportspeople do not 

 realize they are paying this tax when they buy their equipment. I have certainly never 

 noticed it when I go shopping myself 



When asked what constitutes a tax increase, former 0MB Director Richard Darman 

 famously said, "if it walks like a duck, and quacks like a duck, it's a duck." The 

 proposed "user fee" for photographic film, birdbaths, and four-wheel drive automobiles 

 quacks like a duck. Of course it's a tax. 



Any Excise Tax is Bad Tax Policy 



Excise taxes are uniquely damaging to the economy and constitute bad tax policy. As we 

 move toward a rational revenue system, our goal should be to eliminate all excise taxes, 

 not add new ones at random. 



The basic problems with excise taxes are as follows: 



