Law Commons^™

Sin Taxes: When The State Becomes The Sinner, Andrew J. Haile

Andrew J. Haile

SIN TAXES: WHEN THE STATE BECOMES THE SINNER

ANDREW J. HAILE

To fill budget gaps, several state legislatures have proposed increasing existing taxes on tobacco and alcohol products. In addition, some states (as well as the federal government) are considering the enactment of new “sin taxes,” for example taxes on high-sugar drinks and internet pornography. This Article examines many of the traditional arguments for and against sin taxes. It then focuses on an argument that has previously received little attention – the conflict of interest created by a state’s dependence on sin tax revenues. When states become dependent on sin …