11 Pages Posted: 22 Jan 2008
A consideration of excise taxes on tobacco, alcohol, and fast food (Twinkie Taxes). The article concludes that none of these taxes are justifiable. Tobacco and alcohol taxes have been around for a long time. Accordingly, it is hard to imagine that the legislature would find the will to repeal them. Twinkie taxes, however, are relatively recent. Therefore, they should be nipped in the bud, now.
Keywords: taxation, excise, tobacco, alcohol, fast food
JEL Classification: H29, I18, K34
Suggested Citation: Suggested Citation
Newman, Joel S., Slinking Away from Twinkie Taxes. Tax Notes, Vol. 113, No. 13, 2006. Available at SSRN: https://ssrn.com/abstract=1086106