See, Ma? Economists really do have a sense of humor!
"...a policy prescription such as taxing height (Mankiw and Weinzierl, 2010) is obviously not socially acceptable because it violates certain horizontal equity concerns that do not appear in basic models."
It's actually a very good paper on optimal taxation models. None of which violate concerns for horizontal equity. The three policy recommendations the authors make won't have the 1% jumping for joy:
- Very high earners should be subject to high and rising marginal tax rates on earnings.
- The earnings of low-income families should be subsidized, and those subsidies should then be phased out with high implicit marginal tax rates.
- Capital income should be taxed.
Econometrics for the people. I like it.