Most fees are voluntary to a degree. Impact fees could be argued as “non-mandatory” since people could buy an old house instead of a new one. The same could be said of gas taxes, which are really a fee, since taxpayers could significantly reduce their payment of gas taxes by driving less or by driving a fuel-efficient car. Excluding “voluntary” fees is just an attempt to understate the real size of government burdens. Fees, including tuition, are real fees and should be included.