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024 7 $a10.1007/978-3-030-49176-5
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181   $ctxt$2rdacontent
182   $cc$2rdamedia
183   $acr$2rdacarrier
200 10$aTaxing Sin /$fby Michael Thom
205   $a1st ed. 2021.
210  1$aCham :$cSpringer International Publishing :$cImprint: Palgrave Macmillan,$d2021.
215   $a1 online resource (VII, 186 p. 1 illus.)
300   $aIncludes index.
311 08$a9783030491758 
311 08$a3030491757 
327   $a1. Tax Your Sins, Experts Say -- 2. Taxing Soda -- 3. Taxing Alcohol -- 4. Taxing Tobacco -- 5. Taxing Marijuana -- 6. Taxing Twenty-First Century Sins -- 7. Don't Tax Sin, Forgive It.
330   $aConventional wisdom dictates that those goods which are said to cause harm or impose costs on society deserve a special tax. For centuries, governments have levied these "sin taxes" on alcohol and tobacco, but the list of taxable sins has now grown to include soda and marijuana, with calls to impose further taxes on plastic bags, meat, and even robots and carbon. Contrary to what experts and policymakers tell us, many of these alleged sins impose very little, if any, cost on society, and the harms that do exist can be minimized without resorting to tax. What follows in this book is a discussion of four case studies-on tobacco, marijuana, alcohol and soda-which make the case against the conventional wisdom in taxing these "sins", before concluding that when it comes to taxing sin, it is time for governments to forgive-and forget. Michael Thom is an Associate Professor in the Sol Price School of Public Policy at the University of Southern California, USA.
606   $aPolitical science
606   $aPolitical planning
606   $aFinance, Public
606   $aExperimental economics
606   $aPolitics and International Studies
606   $aPublic Policy
606   $aPublic Finance
606   $aExperimental Economics
615  0$aPolitical science.
615  0$aPolitical planning.
615  0$aFinance, Public.
615  0$aExperimental economics.
615 14$aPolitics and International Studies.
615 24$aPublic Policy.
615 24$aPublic Finance.
615 24$aExperimental Economics.
676   $a336.278
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996   $aTaxing sin$92847454
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