An interesting take on happiness, the perception of happiness and the taxes on it. Quite the radical approach in outting a price in people's lives and in this day and age where literally everything is taxed, I can't say that this is something completely unimaginable. It may become the reality. Afterall, as humans, we don't really own anything. Happiness,in this novel, can also be measured by a matrix... Happiness, experiences, satisfaction... And the happier you are, the more you owe. What is considerd true happiness though? Could having nothing and no ambition lead to a happier, more costly life? 
This is one of those books that reads realy fast and would be perfect for buddy or bookclub reads, plenty to discuss.