"Tax this hitherto untaxed thing under the flimsiest pretenses of public interest in order to replenish government finances decimated by our previous entitled raids on them!" I propose we tax stupidity coupled with dirigist tendencies. Immediate worldwide budget surpluses.
Taxing stupidity is the definition of discrimination, goy. We must use affirmative action to promote low IQ orcs to elvish positions, because social justice, friendo.