This is a great idea–prostitution insurance. And presumably it would be hard to for most men to over consume—at least all at one time, if you get my drift….
On the other hand I did see some guy on the HBO show about the Bunny Ranch put $15K on his credit card. Arnold Kling would be proud!
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The CATO people have failed to notice the special consideration given to people filing joint income tax returns. If you think about what’s happened with 2-earner households, the marriage penalty, child credits, and deductions for childcare, it tracks somewhat to thier fantasy.