A total refund, that is, $0 in income tax. Even more interesting (and less deliberately manipulative): The government could make it voluntary. Below $X tax l

A total refund, that is, $0 in income tax. Even more interesting (and less deliberately manipulative): The government could make it voluntary. Below $X tax liability, you can choose a total refund - but you can't vote. That would be voting by those who actually care about the vote (or who owe more than $X).