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Encyclopedia > Sin tax

A Sin tax is a euphemism for a tax specifically levied on certain generally socially-proscribed goods - usually alcohol and tobacco. Sin taxes are often enacted for special projects - American cities and counties have used them to pay for stadiums - when increasing income or property taxes would be politically inviable.


Some jurisdictions have also levied taxes on illegal drugs. Whether this actually qualifies as a sin tax is rather questionable, since such taxes are generally intended to create an additional punishment for trading, possession or consumption of illegal drugs rather than to raise revenue.


See: Pigovian tax


  Results from FactBites:
 
Tax Terms - List and Definitions of Tax Terms (2896 words)
A tax that cannot be shifted to others, such as the federal income tax.
Taxes on property, especially real estate, but also can be on boats, automobiles (often paid along with license fees), recreational vehicles, and business inventories.
For the tax credit for child and dependent care expenses, a qualifying person is a child, dependent, or spouse who meets specific requirements.
Sin tax - Wikipedia, the free encyclopedia (122 words)
A Sin tax is a euphemism for a tax specifically levied on certain generally socially-proscribed goods - usually alcohol and tobacco.
Sin taxes are often enacted for special projects - American cities and counties have used them to pay for stadiums - when increasing income or property taxes would be politically inviable.
Whether this actually qualifies as a sin tax is rather questionable, since such taxes are generally intended to create an additional punishment for trading, possession or consumption of illegal drugs rather than to raise revenue.
  More results at FactBites »

 
 

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