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Regressive Sin Taxes

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NBER2017-01-01 更新2025-01-04 收录
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A common objection to sin taxescorrective taxes on goods like cigarettes, alcohol, and sugary drinks, which are believed to be over-consumedis that they fall disproportionately on low-income consumers. This paper studies the interaction between corrective and redistributive motives in a general

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2017-01-01
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