MN GOP Running Again on Taxes? Yes, Please!

Minnesota Republicans think they have found a golden issue to run on in 2024. In the 2022 elections, campaigning on interfering with women’s healthcare decisions, blocking gun protections, banning books, censoring teachers, and championing insurrectionists didn’t go that great for them. Therefore, Republicans have settled on an old reliable “bread and butter” issue — fighting to cut taxes for the wealthiest individuals and corporations.

Bam! Take that, big-taxing progressives. Here come the trickle-down “Reagan Republicans.”

The problem is that this isn’t 1984, and most Americans do not want the wealthiest and corporations to have lower taxes. According to a March 2023 Pew survey, a jaw-dropping 83% of Americans are bothered — 61% “a lot,” 22% “somewhat” — that “some corporations don’t pay their fair share of taxes.” A nearly identical number are bothered that “some wealthy people don’t pay their fair share.” Only 17% agree with Republicans on that issue.

Looking at these numbers, you would be hard-pressed to find a worse issue for Republicans to emphasize during the 2024 elections. DFLer activists should consider contributing to Republicans who are paying to put their “shame on the DFL for taxing the wealthy and corporations” messages in front of voters. That messaging does Republicans much more harm than good.

If only Minnesota DFLers had a way to show the swing voters who will decide close races how they are fighting to ensure that wealthy people pay their fair share of taxes to support state infrastructure and services.

Enter the Institute on Taxation and Economic Policy (ITEP). The national think tank recently found that Minnesota currently has the #1 most equitable state and local tax system, thanks to changes made by DFLers.

How does Minnesota have a more equitable system than other states? The breakdown for Minnesota by the Minnesota Budget Project shows that Minnesota’s highly progressive state income tax offsets out highly regressive sales and excise (e.g. alcohol, tobacco, gasoline) taxes. 

You may recall, that in 2020 GOP gubernatorial candidate Scott Jensen and his followers ran on eliminating that state income tax. That 2020 election didn’t go particularly well for Johson and his party.

Based on the polling and Jensen’s shellacking, shouldn’t Minnesota’s tax fairness ranking be something that DFLers tout to the 83% who agree with them? Shouldn’t they “go on offense” on this issue?

Minnesota Legislature, What Are You Chewing?

For years, Minnesota legislators from both political parties with puritanical and law-and-order instincts have fought hard to preserve the prohibition of marijuana, a plant that is much less addictive and lethal than already legalized alcohol. 

But marijuana prohibition in Minnesota is now effectively over, kinda sorta. The Star Tribune explains one of the most surprising and senseless moves the Minnesota Legislature has made in my lifetime:


A new state law took effect July 1 that allows Minnesotans 21 and older to buy certain edibles and beverages containing small amounts of THC, the ingredient in marijuana that produces the high associated with the drug.

The new law allows the sale and purchase of edibles — such as gummies, hard candy or chocolates — and beverages that contain up to 5 milligrams of tetrahydrocannabinol (THC) per serving and 50 milligrams per package, and no more than 0.3% THC by weight. Products containing THC, as well as those containing cannabidiol (CBD), must be clearly labeled and can only be sold to those 21 and older. Edibles must be in child-proof and tamper-evident packages and carry the label “Keep this product out of reach of children.” Serving sizes must also be clearly defined.

THC products sold in Minnesota must be derived from legally-certified hemp containing no more than 0.3% THC by weight, according to the law. Marijuana flower and all THC-containing products derived from it remain illegal in Minnesota for recreational use.

The law places no limit on how many CBD and THC products can be purchased and does not regulate who can sell them.”

This shocking development is at the same time encouraging and frustrating.  Legislators have lots of high-minded (sorry, couldn’t resist) explanations about how they were merely trying to keep Minnesotans safe from low-THC hemp with new regulations. But regardless of actual intent, the Legislature has legalized intoxicating THC products. That’s great for those who partake and don’t want to go to jail, but bad for those who care about sensible public policy.

The Legislature, wanting to show their constituents that they’re being prudent with “low and slow” dosing, essentially created the THC equivalent of 3.2 beer, or beer with no more than 3.2 percent alcohol by weight.  Anyone who came of age in the 3.2 era knows that past generations of Americans did street research and discovered a clever workaround for that law:  Consume more weak product, and get as wasted as your heart desires.

Similarly, there is a fighting chance that today’s Minnesotans will make a similar discovery about the Legislature’s new half-baked model. Obviously, Minnesota’s relatively low-THC gummies can get you every bit as high as the higher-THC gummies available in states where marijuana is fully legalized. More bites begets more buzz.

Equally stupid, the Minnesota Legislature is also requiring that companies produce the THC-containing gummies in the least efficient, most expensive way possible.  In Minnesota, companies are required to make THC-containing gummies out of relatively low-THC hemp plants, instead of high-THC marijuana/cannabis plants.  

This is like requiring that companies produce sugar from tomatoes rather than sugar beets.  It’s feasible, because tomatoes have a relatively small amount of sugar in them, but why do it that way? The massive inefficiency of this hemp requirement ultimately causes huge additional growing and processing costs to be passed on to inflation-weary Minnesota consumers, for no good reason.

But that’s not all. Because legislative hemp regulators quietly snuck into the back door of THC edible legalization without wanting to wake sleeping prohibitionists, they didn’t include any taxation provisions in the new law. As a result, hundreds of millions of dollars in THC product taxes will not be collected to fund badly needed public services, such as education, early learning, or environmental protections.  That’s a huge missed opportunity.

Worst of all, the Legislature didn’t expunge the criminal records of Minnesotans whose lives are being needlessly harmed because of past marijuana-related convictions.  As of July 1, 2022, Minnesotans can now legally get high as the IDS Tower at the same time their fellow Minnesotans — disproportionately people of color, because of shameful racial bias in Minnesota’s law enforcement and judicial systems — continue to be harshly punished for having consumed the very same chemical.  That’s layering an outrageous new injustice on top of the outrageous old injustice.

To summarize, Minnesota’s THC edible legalization framework offers a good buzz, but no consumer cost-containment, public improvements, tax relief, or justice. We can now “get stupid,” but we will never get as stupid as this regulatory framework.

Despite all of those flaws, THC edibles are now finally being enjoyed by Minnesotans of all political stripes.  Because of that, this product will quickly get more normalized in Minnesota society. As a result, bringing back prohibition, as some Republicans propose, will be more unpopular than ever.

Ultimately, that normalization should pave the way for the future passage of a more thoughtful, comprehensive legalization framework, presuming a wave of extreme marijuana prohibitionists aren’t swept into office in the 2022 midterm elections. That could happen because of voter frustration over crime and inflation, but it won’t be because of this issue. Minnesotans support marijuana legalization by a 14-point margin.

The Minnesota Legislature will probably eventually get to a sane legalization framework that produces lower consumer prices, better funded government services, and justice for thousands. Winston Churchill famously said that “The United States can always be relied upon to do the right thing — having first exhausted all possible alternatives.”  Unfortunately, marijuanaphobic Minnesota is currently in the process of exhausting a particularly ludicrous alternative on its path to the right thing.

Why Did Minnesota GOP Legislators Effectively Quit Their Jobs?

In your career, imagine that you faced a deadline to deliver on an employers’ assignment — a report, a construction project, a patient treatment, a classroom unit, a research paper, a production goal, a sales pitch.  Then imagine that despite your best efforts, due to factors beyond your individual control, you run out of time. 

It happens to all of us all the time. Do you double down on effort and finish your assignment, or point fingers, declare defeat, quit your assignment, and refuse to return to it? 

If the latter, I’m guessing you probably have been fired at least once, or denied advancement.

Well, the Minnesota Legislature had an assignment from their employers, the constituents they are sworn to serve.  The promise each of them made to their bosses on the campaign trail was to make life a little better for them during challenging times.  But the legislators encountered challenges that were outside their immediate control–principally disagreement from the opposition party, which is to be fully expected. Because of the challenges, they ran out of time.

So, they walked away from the job, and say they’re not coming back to work until 2023. See ya!

So Close

Quite remarkably, legislators actually appeared to be very close to at least partially delivering on the assignment that their constituents gave them.

Tax deal? Done. It’s not everything that Democrats wanted, and not everything that Republicans wanted. But it was agreed upon and done.

Overall fiscal deal? Done.  It outlines how much in tax cuts and supplemental spending would be acceptable to both parties. Again, the compromise agreement was equally satisfying and disappointing to both Democrats and Republicans.

Those two parts of the task are arguably the most difficult that legislators faced. That’s where past Legislatures often have failed.  But to their credit, this 2022 Legislature got that difficult work done, along with deals related to unemployment insurance, health reinsurance, farm disaster aid, and other items.

But by the time the legislative clock ran out, this year’s Legislature hadn’t agreed on the specifics for how to divvy up already agreed upon sized budgetary pies for public safety, education, and health and human services.  To be sure, those are challenging assignments for two parties with fundamentally different values.

But this Legislature got other difficult tasks done this year, so this final task is imminently doable. 

Why Quitters?

If you try, that is.  Democrats are willing to keep trying in a special session. Republicans apparently are not. 

For now, Republicans are saying they won’t give one more second of effort to help those who clearly will be hurt by their refusal to come back to work – taxpayers, renters, seniors, children, parents, child care providers, nursing home operators, police officers, and crime victims.

Minnesota Republicans looked at those struggling constituents, shrugged cavalierly, and walked away before the assignment their employers gave them was done.

Why? I’m speculating here, because I’m not a mind reader. But I suspect it’s not because Republicans are lazy or incompetent.  They seem industrious and competent bunch, at least when it comes to things they care about, such as campaigning. 

I’m also guessing that it’s not a negotiating ploy. I hope I’m wrong, and that they’ll be back. But right now it doesn’t look like that’s what they’re doing.

I hope I’m wrong, but I suspect worse. I suspect they just don’t care about their job assignment.  That is, at their core they don’t really think that making their constituents’ lives better as soon as possible is sufficiently important to merit the extra work and headaches associated with a special session.

Sure, these Republican legislators love much of what comes with the job — the title, office, public platform, power, and respect.  That’s presumably what keeps them running for reelection year after year. But the work assignment itself? I’m just not convinced.

Worse yet, a few who are disproportionately influential on their caucus actually seem to feel that their work assignment is, in the name of conservative or libertarian ideology, to prevent the government from helping  taxpayers, renters, seniors, children, parents, child care providers, nursing home operators, police officers, and crime victims.

That’s not what they tell those groups on the campaign trail, but it’s too often how they govern.

Do Voters Care?

Back to the opening analogy. After failing to complete your task on time, how do you suppose this would go over with your employer?  “Yeah, I just don’t really believe in this job assignment, and it got really difficult, and the time clock ran out, so I quit and I’m not going back to the assignment you gave me.”

Yeah. Maybe it’s time Minnesotans reacted the same way.

Minnesota Continues to Soak The Poor

Minnesota Republicans love to portray Minnesota as a liberal la-la land that unfairly victimizes their oppressed wealthy donors by “soaking them” with high taxes. 

Not true.  The reality is, Minnesota’s state and local taxes remain regressive, meaning that the rate of taxation actually decreases as incomes increase. 

This is wrong. Those with higher incomes should pay a larger proportion of their income in taxes, because they can afford to do so without suffering as much of a blow, proportionally speaking, to their quality of life.  

Conservatives typically point to state income tax rates to make their case, because that tax is indeed progressive.  The problem with that tired old spin is that the income tax is far from the only tax.  Minnesotans also pay sales, property, and excise (on alcohol, tobacco, and motor fuels) taxes, and those taxes are all very regressive.  That is, those types of taxes all hit people with lower incomes much harder, as a percent of income, than they hit people with higher incomes.

So the most relevant measure of whether Minnesota’s overall tax system is based on the ability-to-pay is the effective tax rate for all state and local taxes combined.  Every year, the Minnesota Department of Revenue calculates this amount.  Here is what the most recent version looks like.

Here are a few important things to note:

  • Tax Burdens Are Decreasing, Not Increasing.  Between 2018 and 2023 (projected), tax burdens are decreasing at every level of income.  Remember this the next time you hear conservatives whining about “skyrocketing taxes.”
  • Progressivity Is Improving, But Not Enough.  Between 2018 and 2023 (projected), the gap between the effective rate for the poorest and wealthiest Minnesota pay is narrowing , but it’s not a large or sufficient improvement.  The arc of the moral universe is bending towards justice, but it’s a painfully slow rate-of-change.
  • Minnesota’s Taxes Remain Very Regressive.  This is the most important thing to take away from this chart. Minnesota still has a very regressive tax system that hits poor people much harder than rich people.  Minnesota’s poorest taxpayers pay a 24.7% state and local tax rate, while our wealthiest taxpayers only pay 11.6%.

Before you shrug this off, stop and really think about it. The wealthiest Minnesotans are required to pay less than half the tax burden the poorest Minnesotans are required to pay.  For those who want Minnesota to be a more just and equitable place, the work is far from done.

Yes, stalwart conservative protectors of the wealthy will be quick to say, but the wealthy pay much larger tax bills than the poor! This is true. But it’s also true that when someone at the bottom of the income heap has to pay 24.7% for taxes out of their nearly empty wallet, that takes leaves a lot less to provide for their family than when the wealthiest Minnesotans only have to pay 11.6% for taxes out of their much fatter wallets and investment portfolios.   The poor person may not be able to pay rent, while the rich person may only need to leave ever so slightly less to their already well-pampered scions.

Every time someone proposes asking the wealthy to pay more in taxes, wealthy news anchors, pundits, and politicians breathlessly characterize the proposal as “controversial” and “unrealistic.”

For what it’s worth, Americans disagree. For instance, a POLITICO/Morning Consult poll found an overwhelming 76 percent of registered voters believe the wealthiest Americans should pay more in taxes. It might be controversial at the large donor soirees, but not most other places in America.

So when Minnesota DFL legislators propose, as they did this year, to create a new fifth tier state income tax rate of 11.15% on income above $1 million (or $500,000 for single filers), don’t fall into the trap of repeating the conservatives’ well-focus grouped “it’s soaking the rich” narrative.

Instead, look at these data and say “it’s a start.”

It ain’t so, Joe

Joe Biden is stuck in a bygone era where Democrats were desperate to be accepted by wealthy donors.  That’s at the root of his recent comments that he opposed “demonizing” the wealthy.

“’Remember, I got in trouble with some of the people on my team, on the Democratic side, because I said, you know, what I’ve found is rich people are just as patriotic as poor people. Not a joke. I mean, we may not want to demonize anybody who’s made money,’ Biden told about 100 well-dressed donors at the Carlyle Hotel on New York’s Upper East Side, where the hors d’oeuvres included lobster, chicken satay and crudites. 
 
‘Truth of the matter is, you all know, you all know in your gut what has to be done,’ Biden said. ‘We can disagree in the margins. But the truth of the matter is, it’s all within our wheelhouse and nobody has to be punished. No one’s standard of living would change. Nothing would fundamentally change,’ he said.”

Just to clarify, contemporary Democrats are mostly talking about restoring tax levels for the wealthy to, at most, something like the Clinton-era levels, a time when the wealthy still were getting plenty rich.  That’s hardly “demonizing.”  If Joe doesn’t understand that, he doesn’t belong in the race. 

At a time when the United States has the worst wealth inequality since 1928, in no small part due to massive tax giveaways to the wealthy under Donald Trump and George W. Bush, a correction is obviously warranted.  If Joe doesn’t understand that, he doesn’t belong in the race.

Moreover, restoring tax fairness through progressive tax reform is the only real way to responsibly finance badly needed help for families, children, students, patients, workers and the environment. Democrats can’t live up to their progressive values if they don’t make those investments.  If Joe doesn’t understand that, he doesn’t belong in the race. 

Policy substance aside, this episode reveals a dangerous political blindspot, and/or insufficient awareness that everything you say anywhere in 2019 is very much “on the record.”  Characterizing core progressive ideas as somehow “demonizing” the wealthy is spectacularly dumb primary politics. It also forfeits perhaps the strongest issue Democrats have for running against a corrupt billionaire and his congressional apologists, whose entire agenda has been designed to further enrich billionaires at the expense of the middle class and future generations of Americans. 

If Joe doesn’t understand that, he especially doesn’t belong in the race.

And you know what? After reading Biden’s remarks, I’m pretty concerned that the 76-year old, who has been an elected official for 48-years, during political eras that were very different from the current era, doesn’t sufficiently understand any of those 2019 realities.

About That “Soaking” Of Minnesota’s Rich

For a long time, we’ve been hearing about how Governor Mark Dayton and DFL legislators “soaked the rich” back in 2013. That’s become the conventional wisdom at both the state and national levels, from both liberals and conservatives.

For example, at the national level, Patrick Caldwell from liberal Mother Jones magazine reported that Dayton ran on a “soak-the-rich platform of massively hiking income taxes on the wealthiest people in the state.”

Locally, conservative columnists Joe Soucheray and Katherine Kersten have long been beating the “soak the rich” rhetoricial drum, as has the conservative Pioneer Press editorial board:

“What’s the plan? Tax the rich, then tax the rich again, then tax the rich again?”

Finally, the Chair of the Minnesota House Tax Committee, Greg Davids, is among many conservative state legislators who have used “soak-the-rich” rhetoric to full effect.

Is the “Soak” Rhetoric True?

But did Governor Dayton’s 2013 tax increase on individuals earning over $150,000 and couples earning over $250,000 actually “soak” them in any meaningful way. This chart, derived from the Minnesota Department of Revenue’s 2015 Tax Incidence Study, calls that conventional wisdom into question:

MN_Soak_the_Rich_chart

This chart shows that the highest earning Minnesotans will only be paying a slightly higher proportion of their income in state and local taxes in 2017 than they did in 2012, under the rates in place before the 2013 tax increase. In 2012, the highest income Minnesotans were paying 10.5 percent of their income in state and local taxes. By 2017, the projection is that the highest income Minnesotans will see their state and local tax burden inch up to 10.7 percent.  This 0.2 percent increase hardly represents punitive “soaking.”

On a somewhat related issue, the chart also shows that the 10 percent of Minnesotans with the highest incomes look to be paying a much smaller share of their income in state and local taxes (10.7 percent) than the decile with the lowest incomes  (26.4 percent). However, on this point, the report contains an important caveat about the first decile data (page 17):

“…effective tax rates in the first decile are overstated by an unknown but possibly significant amount.”

But back to my original and primary point, which is not impacted by this caveat:  Despite all of the wailing and gnashing about the alleged mistreatment of the highest income Minnesotans, the impact of the Dayton-era tax increase on top earners’ overall state and local tax will be negligible.  Higher taxes on top earners didn’t cause the massive job losses that conservatives promised — Minnesota currently has the fifth lowest unemployment in the nation — and they didn’t soak anyone.

Don’t Forget About Local Taxes

How is it that Minnesota’s top earners are paying higher taxes, yet still are paying a lower share of state and local taxes than any other income grouping? Part of the reason is that the top 10 percent will only be paying only 2.2 percent of their income in local taxes in 2017, which is much less than the 3.1 percent share of local taxes that will be paid by the average Minnesotans, and less still than the share of local taxes paid by the lowest-income Minnesotans.

Impact_of_local_taxes_on_tax_burden_by_decileThis is a point that is frequently missed, or intentionally ignored, by people who focus solely on state tax burdens, without also taking local tax burdens into consideration.

So, did Mark Dayton really “soak-the-rich” when he increased taxes by $2.1 billion in 2013?   Inflated rhetoric aside, it turns out that the Dayton tax increase was more akin to a light misting than the predicted soaking.

Note:  This post was also published in MinnPost.

Dear DFLers: This is Minnesota, Not MinneSweden

These are very heady times for Minnesota DFLers. Governor Mark Dayton and DFL legislators had the courage to raise taxes, increase long-term investments, and raise the minimum wage.  In the process, Minnesota Republicans were proven wrong, because the economic sky did not fall as they predicted it would.   In fact, liberally governed Minnesota, with an unemployment rate of just 3.7 percent, has one of the stronger economies in the nation.

And the subsequent coverage from the liberal echo chamber has been positively intoxicating for DFLers:

“This Billionaire Governor Taxed the Rich and Increased the Minimum Wage — Now, His State’s Economy Is One of the Best in the Country” (Huffington Post)

“The Unnatural: How Mark Dayton Bested Scott Walker—and Became the Most Successful Governor in the Country”  (Mother Jones)

“What happens when you tax the rich and raise the minimum wage? Meet one of USA’s best economies” (Daily Kos)

Comparative_Economic_Systems__SwedenHigh as a kite from these clippings and the vindication they represent, DFLers run the risk of over-stepping, of pushing Minnesotans further than it they are comfortable going. As much as DFL politicians fantasize about bringing the social welfare model of a Scandinavian nation to a state populated with so many Scandinavian immigrants, a recent survey in the Star Tribune provides a harsh reminder that Minnesota, politically speaking, is not MinneSweden.

In the wake of a $2 billion budget surplus, only one out of five (19 percent) Minnesotans wants to “spend most to improve services.” Among the Independent voters that DFLers need to persuade in order to win elections and legislative power, only one out of four (24 percent) supports spending the entire surplus.

At the same time, two times as many Minnesotans support the predictable Republican proposal to “refund most to taxpayers” (38 percent support). Their refund proposal is also the most popular option among the Independent voters that Republicans need to win over in order to have electoral success in 2016.

The Star Tribune also reported that their survey found that Minnesotans are not too wild about the gas tax increase the DFLers propose.  A slim majority (52 percent) oppose “Governor Dayton’s proposal to raise the wholesale tax on gasoline to increase spending on road and bridge projects?”  A healthier majority (62 percent) of Minnesota’s’s Independents oppose the gas tax increase.

I happen to agree with the DFL on the merits.  Minnesota has a lot of hard work to do in order to remain competitive into the future, so I personally support investing almost all of the budget surplus, with a healthy amount for the rainy day fund, and a gas tax increase. However at the same time, I’m enough of a realist to recognize that sustainable progressive change won’t happen if Daily Kos-drunk DFLers overstep and lose the confidence of swing voters in the process.

DFLers who want to win back the trust of a majority of the Minnesota electorate would be wise to enact a mix of sensibly targeted investments, a resilient rainy day fund and targeted tax relief.  That kind of pragmatic, balanced approach won’t turn into St. Paul into Stockholm, but it might just put more DFLers in power, so that the DFL can ensure Republicans don’t turn Minnesota into South Dakota or Wisconsin.

Progressives Should Be Proud To Protect Outstanding Young Teachers

young_teacherAnybody who has followed my lunatic rantings knows that I’m an unabashed wealth redistributin’, Wall Street regulatin’, minority rightsin’, carbon tradin’, Keynesian spendin’, Medicare-for-Allin’, tree-huggin’, consumer protectin’, Pentagon cuttin’, infrastructure rebuildin’, union supportin’, monopoly bustin’, education investin’ liberal.

But the moment I support allowing younger teachers to have their classroom achievements considered as one factor in firing decisions – the same position supported by more than 90% of Minnesotans, the liberal Obama Administration and two-thirds of younger Minnesota teachers with less than 20 years experience — you’d think I’m the second incarnation of Michele Bachmann.   “Teacher basher!!!”

LIFO_teacher_seniority_firing_mapA talented young teacher who is successfully improving kids’ learning automatically should be mandated to be the first to be fired? That’s putting kids first? That’s pro-teacher? That’s pro-education? That’s respecting the teaching profession?  That’s helping struggling low-income school districts, who have a disproportionate share of younger teachers?  That’s liberal?

I’ve listened. I really have. But on this issue, the teacher’s union, for all the good it does, is simply wrong.  Any progressive should be proud to fight for the rights of outstanding young teachers and the kids benefiting from them.

A New Sin Tax For Our Times

“Sin taxes” focus on activities that are considered by polite society to be undesirable and/or harmful. They’re imposed to discourage the activity, and consequently limit the harm caused by the activity. When citizens are forced to pay sin taxes, they, as a group, typically engage in the targeted behavior less often.  For this reason, we have long imposed sin taxes on alcohol, gambling and tobacco.

In the age of the Interwebs, I hereby nominate a newer activity that is highly undesirable and causes great human suffering. I speak, of course, of warm weather Facebook photos and posts.

Tropical_Facebook_tauntingYou know what I’m talking about. Those gorgeous families perpetually promoting their endless vacations to balmy locations. Those bronzed boasters photographing their grotesque toes wiggling contentedly in the foreground of an idyllic beach. Those smug snowbirds constantly reminding you that they have ample time and money to spend the winter months engaged in poolside bingo marathons. Worst of all, those Minnesota expatriates who provide constant updates about the temperature differential between their old and new home states.  Traitors!

I don’t mind telling you, it hurts man.  It hurts a lot.  From the moment Minnesota winters begin in September until they end in July, most Minnesotans are the target of this adult brand of cyber bullying several times per day.  Talk about kicking a guy when he’s down.

light_therapy_vintageThink I’m over-reacting? Well, I’ll have you know that Seasonal Affective Disorder (SAD) plagues millions of citizens in northern states, causing us to stare catatonically into  full-spectrum lights, binge on Vitamin D supplements, huff ionized air, and go bankrupt buying  crap from garden, golf and fishing catalogs that we can only use a few weeks out of the year.  You think that’s fun?

And the worst part?  None of it even remotely makes us feel any better.  Meanwhile, oh look, here is another half dozen adorable little Facebook photos of your so-called “friends” on Gilligan’s effing Island to remind you of the charms of the latest polar vortex. Isn’t that PRECIOUS?

So I say, if you can’t beat ‘em, tax ‘em. Athletes get penalized for taunting. School kids get penalized for bullying. Employees get penalized for harassment. So citizens should have to pay a tax penalty of, say, $1,000 for every Facebook tropical taunt, to offset the serious pain and suffering they are causing.

Will the Tropical Taunting Tax stop the abuse? Nope.  You can’t legislate morality, and these immoral bastards will stop at nothing to promote their tans.

But maybe the Tropical Taunting Tax will slightly limit the damage done by serial taunters.  Maybe the revenue raised can be used to subsidize SAD therapies for victims.

If nothing else, the new tax will give frozen Facebookers something snarky to say in comment threats.  And goodness knows, that would improve my mental health more than any full-spectrum light ever could.

Note:  The wind chill is minus 35 degrees in the SAD author’s hometown today.