Sin Taxes and Sindustry: Revenue, Paternalism, and Political Interest
By Adam J. Hoffer, William F. Shughart II, Michael D. Thomas
This article appeared in the Summer 2014 issue of The Independent Review


The new paternalists advocate using excise taxes to discourage “undesirable” behavior and to offset costs imposed on third parties. But using tax policy to socially engineer behavior gives rise to another social pathology: wasteful political entrepreneurship.

Other Independent Review articles by Adam J. Hoffer
    Fall 2015   We Are Better Than This: How Government Should Spend Our Money

Other Independent Review articles by William F. Shughart II
    Fall 2014   The Institutional Revolution: Measurement and the Economic Emergence of the Modern World
    Spring 2011   Disaster Relief as Bad Public Policy
    Summer 2004   Bending before the Storm: The U.S. Supreme Court in Economic Crisis, 1935-1937
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