IDEAS home Printed from https://ideas.repec.org/a/ntj/journl/v72y2019i4p723-754.html
   My bibliography  Save this article

States’ Addiction to Sins: Sin Tax Fallacy

Author

Listed:
  • Lucy Dadayan

Abstract

“Sin taxes” are often viewed as budget saviors, despite their rather small role in state budgets. While states can and do raise revenue from sin taxes, they should be mindful about the limitations of these taxes. The longer-term growth patterns for sin tax revenue often have been weak and limited, absent policy changes such as increased tax rates. Moreover, greater dependence on sin tax revenues can set up odd incentives, as part of the reason for taxing some of these activities is to discourage consumption and use, not to maximize revenue.

Suggested Citation

  • Lucy Dadayan, 2019. "States’ Addiction to Sins: Sin Tax Fallacy," National Tax Journal, National Tax Association;National Tax Journal, vol. 72(4), pages 723-754, December.
    • Handle: RePEc:ntj:journl:v:72:y:2019:i:4:p:723-754
    DOI: 10.17310/ntj.2019.4.04
    as

    Download full text from publisher

    File URL: https://doi.org/10.17310/ntj.2019.4.04
    Download Restriction: Access is restricted to subscribers and members of the National Tax Association.
    File URL: https://libkey.io/10.17310/ntj.2019.4.04?utm_source=ideas
    LibKey link: if access is restricted and if your library uses this service, LibKey will redirect you to where you can use your library subscription to access this item
    ---><---

    As the access to this document is restricted, you may want to search for a different version of it.

    More about this item

    Statistics

    Access and download statistics

    Corrections

    All material on this site has been provided by the respective publishers and authors. You can help correct errors and omissions. When requesting a correction, please mention this item's handle: RePEc:ntj:journl:v:72:y:2019:i:4:p:723-754. See general information about how to correct material in RePEc.

    If you have authored this item and are not yet registered with RePEc, we encourage you to do it here. This allows to link your profile to this item. It also allows you to accept potential citations to this item that we are uncertain about.

    We have no bibliographic references for this item. You can help adding them by using this form .

    If you know of missing items citing this one, you can help us creating those links by adding the relevant references in the same way as above, for each refering item. If you are a registered author of this item, you may also want to check the "citations" tab in your RePEc Author Service profile, as there may be some citations waiting for confirmation.

    For technical questions regarding this item, or to correct its authors, title, abstract, bibliographic or download information, contact: The University of Chicago Press (email available below). General contact details of provider: https://www.ntanet.org/ .

    Please note that corrections may take a couple of weeks to filter through the various RePEc services.

    IDEAS is a RePEc service. RePEc uses bibliographic data supplied by the respective publishers.