A discussion on the Income Distirbution

From Brad Delong's Blog:

http://delong.typepad.com/sdj/2006/09/making_em_feel_.html

The first comment from readers seems on target to me. If we wish to encourage innovation, but discourage "spiteful" consumption, then using a luxury tax, instead of a more progressive income tax, makes sense. But does this mean that people would have to pay a tax for going to Greg Mankiw's high tuition university, but not pay that tax for going to Brad Delong's low-tuition university?