Shop until they drop.

• Author: Peters, Charles
• Position: Tilting at Windmills

"If 'sexy high heeled shoes' are four of your favorite words ... If girls can never have too many handbags, dresses, t-shirts, or lacy underthings ... If you know that shopping is one of life's most fabulous pleasures, then ... " according to the envelope copy from a recent direct mail solicitation, you should subscribe to "Lucky, The Magazine About Shopping."

This reminds me that I want to embrace a proposal by the New America Foundation's Maya MacGuineas to replace the payroll tax with a tax on consumption. The worker's share of the payroll tax is an unfair burden on low-and middle-income workers. The employer's share is a disincentive...