Interesting! When the ACA ("Obamacare") passed I was surprised to learn how specific industries were openly targeted, e.g., "We need to come up with $x trillion dollars, so let's add a 10% tax on pharma." (The practice wasn't unique to the ACA or to Obama, but I finally noticed it.)

Would be interesting to learn about this idea more generally. Would love to read a book about the nuances / externalities / systemic consequences of taxation, but have never seen such a thing aside from ancap accounts.