Some conservative in the 21st century sense finds an easy target for mockery in the UK VAT on the op-ed page of today’s WSJ:
Food for animals creates other problems. If it is “suitable for all breeds” it is taxed, but if “it is held out for sale exclusively for working dogs” it is not, unless, of course, “it is biscuit or meal,” in which case it is taxed.
So dog food for “sheepdog breeds” is taxed, but dog food for “working sheep dogs of any breed” is not; food for greyhounds is taxed, food for “racing greyhounds” is not. This may be the only tax in Britain that favors work over leisure.
I don’t believe much of what the WSJ puts on its op-ed page, but we have to fight a tendency to complicate things too much.
The Center for New Revenue 