Alcohol duty, levies on cigarettes, gambling, sugar taxes etc are considered "sin taxes" and are certainly micromanagement. “taxing the tool” makes me think of

Alcohol duty, levies on cigarettes, gambling, sugar taxes etc are considered "sin taxes" and are certainly micromanagement. “taxing the tool” makes me think of transaction taxes, like a tobin tax https://en.wikipedia.org/wiki/Tobin_tax https://en.wikipedia.org/wiki/Tobin_tax