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Taxing Sin: A Win-Win for Everyone?Bruce BartlettIndependent October 16, 2010 Tax Notes, Vol. 128, No. 12, p. 1289, September 20, 2010 Abstract: In this article, the author reviews the history of taxing sin in the United States, showing that revenue needs usually triumph over sumptuary considerations. He suggests that this may lead to legalization of at least some illegal drugs so that they can be taxed, as recently proposed in California in the case of marijuana.
Number of Pages in PDF File: 2 Keywords: Sin Taxes, Sumptuary Taxes, Prohibition, Cigarettes, Marijuana JEL Classification: E62, H23, K34 Accepted Paper SeriesDate posted: October 16, 2010 ; Last revised: October 18, 2010Suggested CitationContact Information
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