LEADER 02564oam 2200493 450 001 9910484864003321 005 20210523132626.0 010 $a3-030-49176-5 024 7 $a10.1007/978-3-030-49176-5 035 $a(CKB)5410000000054428 035 $a(MiAaPQ)EBC6417074 035 $a(DE-He213)978-3-030-49176-5 035 $a(PPN)259464694 035 $a(EXLCZ)995410000000054428 100 $a20210523d2021 uy 0 101 0 $aeng 135 $aurnn|008mamaa 181 $ctxt$2rdacontent 182 $cc$2rdamedia 183 $acr$2rdacarrier 200 10$aTaxing sin /$fMichael Thom 205 $a1st ed. 2021. 210 1$aCham, Switzerland :$cSpringer :$cPalgrave Macmillan,$d[2021] 210 4$d©2021 215 $a1 online resource (VII, 186 p. 1 illus.) 300 $aIncludes index. 311 $a3-030-49175-7 327 $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 $aTaxation of articles of consumption 606 $aEconomics$xPsychological aspects 606 $aTobacco$xTaxation$vCase studies 615 0$aTaxation of articles of consumption. 615 0$aEconomics$xPsychological aspects. 615 0$aTobacco$xTaxation 676 $a336.278 700 $aThom$b Michael$f1982-$0886618 801 0$bMiAaPQ 801 1$bMiAaPQ 801 2$bUtOrBLW 906 $aBOOK 912 $a9910484864003321 996 $aTaxing sin$92847454 997 $aUNINA