Taxation WITHOUT REPRESENTATION was the key issue, rather than just taxation itself - the fact that America was a 'colony', and not represented in parliament, even though its people paid taxes to the UK. The new tax was the trigger that set it off, but not itself the key issue.
I'd agree that it should never be 'punitive' (never be used to 'price something out of existance'), but I don't have a problem used to encourage (Note: 'encourage', NOT 'enforce') behavioural adjustments in certain curcumstances, as long as the additional taxation raised is genuinely required for meeting the costs created by those behaviours, as it is with things like smoking and alcohol. They create costs (under UHC, although drinking also has other social costs in terms of policing and so on), and the costs should be met by those who use them, so it makes sense to me - the fact that it encourages people to use them less (and create less problems for themselves and society as a result) is really just a side bonus to the main purpose - people paying for what they do.
It could be said that the private insurance system does the same through premium adjustments, and to an extent it does. Where it falls down for me, though, is the fact that it can genuinely leave people 'out in the cold' from effectively healthcare, even when they have modified their behaviours to stop doing so much of what was causing them problems, via the 'pre-existing condition' clauses.


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