I do hope to God's Green Earth that this is political satire
It does appear to be, though. One of the major topics in the econ blogosphere is "libertarian paternalism," espoused by Cass Sunstein, who recently "Nudge."
That one of the proposed tax names is "shtup" (nudge in Yiddish), I assume that this is supposed to demonstrate that "irrationality" of taxes designed to shape people's decision making.
Of course, to make sex safer, one actually has to SUBSIDIZE sexual activity, too...

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