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Hold on a minute. This is Rhode Island. If government seeks to prevent certain behaviors (e.g. profits, gains, income, sales), why not just tax said behaviors? Simply put, if someone wants to jump off the Jamestown Bridge, why not have the state apply a 25% sales tax to burial arrangements? Goes back to the old adage: If you want to encourage a certain behavior, subsidize it; I you want to discourage a behavior, tax it.