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.

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