Baby Tax?
Some random professor with too much time on his hands:
“Every newborn baby in Australia represents a potent source of greenhouse gas emissions for an average of 80 years, … a ‘baby levy’ in the form of a carbon tax should apply, in line with the ‘polluter pays’ principle.”
mmm we’ll have to stop at two then 
Don’t you just love the Internet where we can all have an opinion, no matter how outlandishly obsurd.
More opinion articles on this one here.
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Maybe we need a stupid tax because obviously this guy is a waste of world resources.