The key reason for a Pigovian tax [1] is people change their behavior due to it. But I doubt that my gay friends will stop being gay if they get taxed on that.<p>[1] <a href="https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;Pigovian_tax" rel="nofollow">https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;Pigovian_tax</a>