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You mean when a legislature corrupts the idea? Is the idea responsible for the diversion of funding?
AZ GOP legislatures have diverted schools monies into the general fund for many years, does that mean that property taxation is wrong?
Why is this concept so difficult to understand?
You seem to have this dream like belief in government. Government will use it's revenue for whatever it feels like. You shouldn't create tax revenue ideas with the idea that it will only be used towards certain ends. What will happen is that will use the revenue for others things and prove you wrong, again.