Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes

We find that sin good purchases are highly concentrated with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin tax burdens are poorly explained by demographics (including income), but are well explained by eight household clusters defined by purchasing patterns.

本研究发现，罪恶商品（sin good）相关税赋的分布呈现高度集中的特征：仅10%的家庭便承担了超过80%的烟酒类税赋。整体罪恶商品税赋负担难以通过人口统计特征（包括收入水平）进行有效解释，但可通过基于购买模式划分的八大家庭聚类得到良好的解释。