We want people to buy things, yet we have sales taxes.
We want people to work productive jobs and earn money, yet we have income taxes.
True. But why not think about ditching those taxes, and replace them with taxing things we don't want people to do? There's a double benefit - tax revenue is raised, and people do less of those things undesirable to society.
For example, "sin" taxes.
For other examples, taxing pollution. Taxing the conversion of forest land to a parking lot. And so on.
Because your tax revenue will collapse if people actually stop doing those things?
If it’s not something that’s enforced globally you will either end up destroying certain industries and or having massive inefficiencies.
My point is that sin taxes might be a good way to discourage certain behaviors but not as good as a consistent revenue source.
Also there is a risk of perverse incentives like what happened in Tsarist Russia when most government revenue was coming from alcohol taxes.
What a terrible outcome! LOL
If the tax works you have to keep continuously increasing it every year. At some point that becomes detrimental (I mean there are good reasons why we don’t ban the usage of fossil fuels entirely..)
So it’s not a reliable source of revenue
The problem is not everyone will stop and they now face is that at 70% of the price it's encouraging a black market for illegal tobacco with associated crime and a decline in tax revenue.
You want to incentivize them FILLING job openings. Nobody cares how many jobs are posted. And posting 100 openings and filling 50 is the stated problem trying to be solved here.
The rebating idea resolves this quite neatly though. Make posting a job opening that eventually gets filled free after rebate[1], and posting a "dangling" job opening that never fills incurs tax.
Now, I can think of a dozen loopholes to get out of this[2], but it's not that it's going to disincentivize hiring.
[1] or maybe even better than free (puts a little tax incentive for hiring and keeping people beyond the typical probationary period).
[2] Can job listings be revised? Just recycle the ghost job listing in bulk before the deadline and convert it to a totally different position (Software Engineer -> Cashier) Can they not be revised? That seems like overreaching ridiculous Soviet red tape.
Rules about what a job posting can and cannot say can definitely happen, and have happened (see: salary ranges, because of Colorado's requirements). That's what CNBC depicts this proposal as comprising. Unfortunately, under the hood, it's closer to what you're talking about.
If you post a fake job and hire a H1B, you get automatically and inescapably slugged with a huge tax.
If you post a real job and hire someone, you get a tax refund.