Journal Article

Taxing habits


Abstract: An American tradition since the Puritans, \"sin\" taxes on tobacco and alcohol discourage harmful consumption and raise revenue, but they also fall disproportionately on the poor.

Keywords: Taxation;

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File(s): File format is application/pdf http://www.bostonfed.org/economic/nerr/rr2003/q1/taxhabits.pdf

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Bibliographic Information

Provider: Federal Reserve Bank of Boston

Part of Series: Regional Review

Publication Date: 2003

Issue: Q 1

Pages: 19-26