IDEAS home Printed from https://ideas.repec.org/p/tam/wpaper/0648.html
   My bibliography  Save this paper

The Incidence of Sin Taxes

Author

Listed:
  • Kaisa Kotakorpi

    (School of Management, University of Tampere)

Abstract

We show that contrary to traditional incidence analysis, the burden of sin taxes does not necessarily fall most heavily on individuals with the highest level of consumption. We also 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.

Suggested Citation

  • Kaisa Kotakorpi, 2006. "The Incidence of Sin Taxes," Working Papers 0648, Tampere University, Faculty of Management and Business, Economics.
    • Handle: RePEc:tam:wpaper:0648
    as

    Download full text from publisher

    File URL: http://urn.fi/urn:isbn:951-44-6625-X
    File Function: First version, 2006
    Download Restriction: no
    ---><---

    More about this item

    Keywords

    tax incidence; self-control;

    JEL classification:

    • H22 - Public Economics - - Taxation, Subsidies, and Revenue - - - Incidence
    • H30 - Public Economics - - Fiscal Policies and Behavior of Economic Agents - - - General
    • I18 - Health, Education, and Welfare - - Health - - - Government Policy; Regulation; Public Health

    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:tam:wpaper:0648. 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: Sami Remes (email available below). General contact details of provider: https://edirc.repec.org/data/khutafi.html .

    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.