Abstract: We show that the burden of sin taxes does not necessarily fall most heavily on individuals with the highest level of consumption and derive a condition for cases where sin taxes improve individual welfare. We further argue that taxes on goods such as unhealthy food can be progressive when consumers have time-inconsistent preferences.
Publication Year: 2008
Publication Date: 2008-01-01
Language: en
Type: article
Indexed In: ['crossref']
Access and Citation
Cited By Count: 15
AI Researcher Chatbot
Get quick answers to your questions about the article from our AI researcher chatbot