I was at a Budget Briefing this morning and they showed a slide stating the following: We have: Tobacco/Alcohol excise tax to discourage smoking and drinking. Consumption tax to discourage eating. Income tax to discourage earning money which you need less of anyway if you are not smoking, drinking or eating. Payroll tax to discourage people being employed. Superannuation tax to discourage planning for the future. And, if for the above reasons, you can't stand living here anymore - we gave a departure tax to discourage leaving. They didn't advise the author's name but I did hear someone say that they thought it was Shaun Micallef. I and most/all of the audience had a good laugh.