海角大神

海角大神 / Text

A tax on high heels?

High heels can exert a heavy toll on the body, and are often uncomfortable and unsafe. Should they be taxed?

By Donald Marron, Guest blogger

Among my idiosyncracies are two footwear anti-fetishes: I hate flip flops and high heels. I have never mastered the dark art of walking in flip flops, and I have always been troubled聽when women teeter at the edge of falling because of聽shoes聽designed for fashion (allegedly) rather than function.

Nonetheless, I enjoyed Thursday鈥檚 Wall Street Journal聽piece about the engineering, some would say聽architecture, of contemporary high heels.聽I was also聽pleased that columnist聽Christina Binkley聽emphasized some of the negatives early in her piece:

That 鈥渁rms race鈥 comment got me to thinking. Perhaps there鈥檚 an externality here? Are women trying to be taller than other women? If Betty has 2 inch heels, does that mean聽Veronica聽wants 2 and a half inch heels? And that Betty will then want 3 inch heels? If so,聽high heels are an example of the kind of pointless competition that Robert Frank highlights in his recent book, 鈥淭he Darwin Economy鈥. As noted in the book description:

Hence today鈥檚 question: Are high heels an example of聽such misguided competition? If so, should we tax them? (Bonus question: Should we tax noisy flip flops?)

P.S. The book description is not correct about the absence of 鈥減ainful sacrifice.鈥 Someone聽out there will still purchase聽such goods (otherwise there would be no revenue to聽鈥漞liminate government debt鈥), and there鈥檚 a good chance they will view聽their tax payments as a sacrifice.