No, I am certainly not engaging in that debate. I am not suggesting taxing or not taxing, or lowering or raising the tax. I am advocating a change in the form

No, I am certainly not engaging in that debate. I am not suggesting taxing or not taxing, or lowering or raising the tax. I am advocating a change in the form of the tax. This preserves the moral imperative. So its not the behavioral effects of the policy that are confusing the philosophical argument, it is the philosophical argument confusing the study of the effects.