Taxing Sin: A Win-Win for Everyone?
October 16, 2010
Tax Notes, Vol. 128, No. 12, p. 1289, September 20, 2010
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, K34Accepted Paper Series
Date posted: October 16, 2010 ; Last revised: October 18, 2010
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