Because of this attribute of greater accessibility, low-lying fruit is the name given to things—targets, objectives, goals—that are attainable with little or no difficulty. Thus, individuals are more disposed to go after low-lying fruit rather than highly placed fruit. Some of the lowest-lying of the taxation-related low-lying fruit are taxes that clearly are inadequate in relation to the character or use of the taxed things or activities. Clearly, pushing for increases in the excise taxes on cigarettes was low-lying fruit. Even if you have to stick to the low-lying fruit.

Source: The Standard November 27, 2017 18:55 UTC