July, 2014

Sin Taxes and Sindustry: Revenue, Paternalism, and Political Interest

  • William F. Shughart II

  • Adam J. Hoffer

    Assistant Professor of Economics, University of Wisconsin-La Crosse
  • Michael D. Thomas

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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.

Find the article at The Independent Review.