However, you would be amazed at how resistent the public is to “revenue neutral” tax changes that look like they are costing a lot. The revenue neutral GST in Canada, which took a 13% hidden sales tax on goods and replaced it with a 7% visible sales tax on goods and services was the greatest act of political suicide in the history of the country. (The party went from having a majority of seats to having 2. That’s not a typo. Two.)

But there are things that make sense about this plan, though some will also say it punishes those who are forced into a long commute because they can’t afford to live close to work. And of course, suddenly every teen-ager will be filing a return the moment they are legally old enough to do so, to get the refund. (If you require they own a car, they’ll get a junker and leave it parked to get the $2500.)