Regressive Sin Taxes, With an Application to the Optimal Soda Tax
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https://www.nber.org/papers/w25841
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资源简介：
A common objection to sin taxescorrective taxes on goods that are thought to be overconsumed, such as cigarettes, alcohol, and sugary drinksis that they often fall disproportionately on low-income consumers. This paper studies the interaction between corrective and redistributive motives in a
提供机构：
美国国家经济研究局
创建时间：
2019-05-01
