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Slinking Away from Twinkie Taxes

11 Pages Posted: 22 Jan 2008  

Joel S. Newman

Wake Forest University - School of Law


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

Newman, Joel S., Slinking Away from Twinkie Taxes. Tax Notes, Vol. 113, No. 13, 2006. Available at SSRN:

Joel Newman (Contact Author)

Wake Forest University - School of Law ( email )

P.O. Box 7206
Winston-Salem, NC 27109
United States

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