Taxing Sin

Authors: Thom, Michael

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  • Presents four key cases studies on tobacco, marijuana, alcohol, and soda, and argues against the conventional wisdom in taxing these "sins"
  • Encourages a rethinking of paternalism in governance and argues for better policymaking in order to address real harms that exist
  • Provides a riposte to current literature on behavioral public policy and nudge theory
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  • ISBN 978-3-030-49176-5
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Softcover $27.99
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About this book

Conventional 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.   



About the authors

Michael Thom is an Associate Professor in the Sol Price School of Public Policy at the University of Southern California, USA. He teaches courses in public finance, public budgeting, and regulation. He is the author of Tax Politics and Policy (2017), and his research on public finance issues, from corporate tax incentives to public sector pensions, has appeared in journals including Public Administration Review, the American Review of Public Administration, State and Local Government Review, and American Politics Research.    

Table of contents (7 chapters)

Table of contents (7 chapters)
  • Tax Your Sins, Experts Say

    Pages 1-21

    Thom, Michael

  • Taxing Soda

    Pages 23-54

    Thom, Michael

  • Taxing Alcohol

    Pages 55-86

    Thom, Michael

  • Taxing Tobacco

    Pages 87-121

    Thom, Michael

  • Taxing Marijuana

    Pages 123-151

    Thom, Michael

Buy this book

eBook $19.99
price for USA in USD
  • ISBN 978-3-030-49176-5
  • Digitally watermarked, DRM-free
  • Included format: PDF, EPUB
  • ebooks can be used on all reading devices
  • Immediate eBook download after purchase
Softcover $27.99
price for USA in USD
  • ISBN 978-3-030-49175-8
  • Free shipping for individuals worldwide
  • Institutional customers should get in touch with their account manager
  • Covid-19 shipping restrictions & severe weather in the US may cause delays
  • Usually ready to be dispatched within 3 to 5 business days, if in stock
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Bibliographic Information

Bibliographic Information
Book Title
Taxing Sin
Authors
Copyright
2021
Publisher
Palgrave Macmillan
Copyright Holder
The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG
eBook ISBN
978-3-030-49176-5
DOI
10.1007/978-3-030-49176-5
Softcover ISBN
978-3-030-49175-8
Edition Number
1
Number of Pages
VII, 186
Number of Illustrations
1 b/w illustrations
Topics