Abstract

http://ssrn.com/abstract=2042647
 


 



Sin Tax, Forgiveness and Public Health Governance


John D. Blum


Loyola University of Chicago Law School

April 9, 2012

Loyola University Chicago School of Law Research Paper No. 2012-010

Abstract:     
This essay will explore sin taxes at a foundational level examining the explicit and implicit ramifications of this public policy. The primary purposes of sin taxes can be found in the underlying (albeit contradictory) elements of revenue generation and public health and these two factors serve as core points of analysis, that underscore a growing disconnect between these elements, calling into question the viability of such a public health governance structure. A lesser explored approach to sin taxes is to analyze the implicit message of this taxing strategy as a type of license to engage in the very conduct such an instrument is directed to prevent. Pushing the implicit inquiry, it can be argued that sin taxes extend beyond a mere gesture of acquiescence and constitute a deliberate form of public forgiveness. Unlike most forms of forgiveness that have been identified in the literature, sin tax seen as a modern day indulgence may ,in fact ,promote a public health policy that is both irresponsible and counterproductive. This essay will examine the link between forgiveness and sin taxes in three parts. First the nature and purposes of sin taxes will be explored. Second, the piece will consider the link between forgiveness and sin tax, and lastly it will explore whether sin taxes can be reformed in ways that are more consistent with improved public health governance.

Number of Pages in PDF File: 14

Keywords: sin taxes, health reform, taxation, public health

JEL Classification: H24, H51, I18, K34

working papers series


Download This Paper

Date posted: April 19, 2012  

Suggested Citation

Blum, John D., Sin Tax, Forgiveness and Public Health Governance (April 9, 2012). Loyola University Chicago School of Law Research Paper No. 2012-010. Available at SSRN: http://ssrn.com/abstract=2042647 or http://dx.doi.org/10.2139/ssrn.2042647

Contact Information

John D. Blum (Contact Author)
Loyola University of Chicago Law School ( email )
25 E. Pearson
Chicago, IL 60611
United States

Feedback to SSRN


Paper statistics
Abstract Views: 970
Downloads: 222
Download Rank: 79,267

© 2014 Social Science Electronic Publishing, Inc. All Rights Reserved.  FAQ   Terms of Use   Privacy Policy   Copyright   Contact Us
This page was processed by apollo4 in 0.485 seconds