Taxing Tenure

Let's Invent New Vindictive Forms of Taxation for Fun, by James Lileks:

Why not treat tenure as wealth, and tax it accordingly? Take a college professor. (Please.) Calculate how much they'll make until retirement from their permanent job. Declare it wealth. Hoover up a chunk. Write in a provision that says they'll get 47% of the amount paid (with no interest, over ten years) if they ever quit, with the remainder going to a fund to pay for college tuitions for the poor. Sit back; make popcorn; enjoy the reactions.

Obviously not going to happen, but it brings up an idea: if you wanted to irritate the raise-taxes folks with tax-hiking proposals designed to nettle and sting their tender flanks, what would you do?

(Hat Tip: Andy Morriss.)