I'm trying to remember a short story in Asimov's or Fantasy & Science Fiction or one of those digest magazines in the late 1990s or early 2000s (when I subscribed -- no later than 2008).
In it, the government imposes a "stupidity tax," and the protagonist calls to challenge it, and it turns out it's an "apathy tax" instead -- it's always waived upon request.
(Alas, no one is thinking of the Dunning-Kruger effect -- the truly smart may think they aren't, and won't request the waiver, while the bold-yet-stupid will plunge ahead and make the request. We were so innocent then. sigh.)
I think that's the whole thing: no dramatic plot or anything else, barely more than a vignette, from what I recall. It might have been a short-short or flash fiction?
I'm pretty sure it was set in the near-future, with just that one tiny change.
I want to know because I semi-refer to "that SF story about an apathy tax" whenever I encourage people to challenge insurance denials: the software seems to be designed to reject most things upon first pass-through, but then (appears to) approve over 2/3 with a single challenge, and 85% with a second one.
I'm just annoyed at my vague citation.