Article ID | Journal | Published Year | Pages | File Type |
---|---|---|---|---|
5062382 | Economics Letters | 2008 | 5 Pages |
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.
Keywords
Related Topics
Social Sciences and Humanities
Economics, Econometrics and Finance
Economics and Econometrics
Authors
Kaisa Kotakorpi,