14 Pages Posted: 20 Dec 2000
Excise taxes are used not only to raise revenue but also to alter or punish behavior. In many cases, excise taxes can be called "sin" taxes because they punish people for politically incorrect behavior like smoking and consuming alcoholic beverages. This article examines the nonrevenue raising uses of excise taxes and analyzes their propriety from the perspectives of economics, law and ethics.
Keywords: Excise taxes, Public economics, Ethics, Rent-seeking; Political economy
JEL Classification: D63, H20
Suggested Citation: Suggested Citation
McGee, Robert W., The Political Economy of Excise Taxation: Some Ethical and Legal Issues. Journal of Accounting, Ethics & Public Policy, Vol. 1, No. 4, pp. 558-571, Fall 1998. Available at SSRN: https://ssrn.com/abstract=251483 or http://dx.doi.org/10.2139/ssrn.251483