Addictive goods and taxes: A survey from an economic perspective

Nuria Badenes-Plá () and Andrew Jones
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Nuria Badenes-Plá: Universidad Complutense de Madrid

Hacienda Pública Española / Review of Public Economics, 2003, vol. 167, issue 4, 123-153

Abstract: In this paper we present an overview of the empirical evidence about the effectiveness of using taxation to influence addictive behaviour, and we address the normative question: should greater use be made of sin taxes to fund health care? First, we raise the desirability of linking health care financing and taxation of addictive goods, taking into account efficiency and equity principles. Secondly we present the approaches adopted by economists in the study of addiction and their policy implications. At the end, the empirical evidence of effectiveness of taxes is summarised.

Keywords: Addiction; tobacco; alcohol; sin taxes (search for similar items in EconPapers)
JEL-codes: H21 H23 H51 I18 (search for similar items in EconPapers)
Date: 2003
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Citations: View citations in EconPapers (1)

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