We tax cigarettes and alcohol partially to raise money, but also to moderate their use given their harmful effects. In particular, we have seen a huge increase in the number of university administrators carrying out a myriad of tasks unrelated to higher education’s major job. The last I inquired, there were roughly 2,000 working in the Office of the President at the University of California, and about 900 at the University of Texas. The solution: tax administrators at state universities – so we have fewer of them. Suddenly, persons now termed “administrators” would be reclassified “faculty” and given one or two students to “tutor,” for example.

Source: Forbes January 17, 2017 19:16 UTC