Things that are enjoyable are often also likely to be status symbols:

https://stefanfschubert.com/blog/2022/4/6/status-as-a-multiplier-on-intrinsic-enjoyment

In my experience far from always true: the status seems to persist much longer than the enjoyment - but still, it's an interesting argument for...

... why high sales taxes are likely to be an actually not-that-inefficient form of taxation. I can't find it anymore but I saw a result once suggesting that, taking status effects into account, the optimal sales tax might be around 40%.

A blanket 40% sales tax would be very hard on the working class, no? Unless you offset it with EITC or some other kind of negative income tax

Real World Ethereum 🌎 
building /daimo ✳️ 

I tried that strategy, zero income tax and high sales tax for all, in one of the cities in my City State game, it didn’t work out well I had to up my military spending to control the riots, which always happened on the Main Street and destroyed a bunch of my hotels, which reduce tourism and the sales tax revenue.

I guess when I mentally think about tweaking tax policy I by default subconsciously attach a per-person rebate that makes it inequality-neutral.