The governments (federal, state and local) in the U.S. (and many other
countries) use taxes to discourage behavior and tax breaks to encourage
behavior. I am merely recommending the proper use of this common policy
tool.


Wow! A real discussion with substance.

Part of the problem is that taxes (and tax breaks) are used for too many
things.

Some taxes are obviously used to fund the basic operations of government and
the services it provides.

Other taxes are used to specifically discourage behavior such as cigarette.

Some tax breaks are used to encourage behavior.

The problem is that all of these things get jumbled up. The bean counters
come to rely on the revenue generated by the "sin taxes" and want to keep
the breaks to a minimum so that they can balance the books. You can say
something like "We are going to tax all X's in order to provide Y's" (cars
for bike lanes, etc.) but the X's are going to complain and the Y's are
going to view what they've got as an entitlement. You will get the X lobby
fighting for the repeal of the tax and the Y lobby insisting that their
service must continue to be provided. The people whose job it is to make the
budge work try to please as many as possible (being part of a political
system) but ultimately the stronger lobby wins.

As liberal as I am, I can see some of the arguements for smaller government.
Government is a grossly inefficient thing. The problem is that there are
gaps a mile wide in what the free market will provide in terms of basic
human services. If food, clothing, shelter, education, and health care are
basic human rights, then the free market will not, of its own accord,
provide a basic level of these things to everyone. Why should it?
Corporations are supposed to make profits not provide basic human services.
It took workers organizing for companies to provide good working conditions,
shorter hours, higher pay, benefits, etc.

The revolution isn't coming, however. So the system that we've got is one in
which those who can push hardest might be able to get what they want. You
want lockers and showers? Find a way to deliver a large block of votes and
you might get them. Or find a philanthropist who believes in lockers and
showers and get a foundation started. Be careful, however. Foundations can
be almost as inefficient as governments.

Jeff