Jay A. Soled (Rutgers Business School) has published Using Driving Privilege to Solve States’ Fiscal Crises, 60 State Tax Notes 841 (June 13, 2011):

Most people place a high premium on driving, and all states place a high premium on taxpayers paying their fair share of taxes. State lawmakers should connect the privilege of driving to payment of one’s income taxes. That connection is equitable and would apply universally, regardless of a taxpayer’s socioeconomic class or outstanding tax debt.

How would the proposal tying driving privileges to being current with one’s income taxes operate in practice? Once an income tax assessment had been made against a taxpayer, the state would add the taxpayer’s name to a ‘‘No-Drive List.’’ When that taxpayer’s license was to be renewed, that state’s motor vehicles agency would deny his renewal application. Only when the tax in question was paid in full or, alternatively, when the taxpayer entered into an installment payment plan with the state, would his name be removed from the list, at which time he could then reapply for renewal of his driver’s license.

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