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Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes : Marrying Sin and Virtue?
- Publication Year :
- 2015
- Publisher :
- World Bank, Washington, DC, 2015.
-
Abstract
- Excise taxes on alcohol and tobacco have long been a dependable and significant revenue source in many countries. More recently, considerable attention has been paid to the way in which such taxes may also be used to attain public health objectives by reducing the consumption of products with adverse health and social impacts. Some have gone further and argued that explicitly earmarking excise taxes on alcohol and tobacco to finance public health expenditures—marrying sin and virtue as it were—will make increasing such taxes more politically acceptable and provide the funding needed to increase such expenditures, especially for the poor. The basic idea—tax “bads” and do “good” with the proceeds—is simple and appealing. But designing and implementing good “sin” taxes is a surprisingly complex task. Earmarking revenues from such taxes for health expenditures may also sound good and be a useful selling point for new taxes. However, such earmarking raises difficult issues with respect to budgetary rigidity and political accountability. This note explores these and other issues that lurk beneath the surface of the attractive concept of using increased sin excises on alcohol and tobacco to finance “virtuous” social spending on public health.
- Subjects :
- TAX RATES
ALCOHOL TAXATION
SOCIAL WELFARE
TAX
CHILDREN
TOBACCO TAXES
FAMILIES
TAX INCIDENCE
INFLATION
TAX RECEIPTS
EXTERNALITIES
IMPLEMENTATION
EFFECTIVE TAX RATES
SALES TAXES
EVASION
TAX STRUCTURES
ALCOHOL TAXES
GAMBLING
GOVERNMENTS
CRIME
EARMARKED TAXES
TAX LAW
ADDED TAX
ISOLATION
HEALTH OUTCOMES
GOODS
HEALTH
SMOKING
INTERVENTION
AGED
TRANSPARENCY
USE TAXES
PRODUCT TAXES
SIN’ TAX
TAX REFORM
TOBACCO TAX
FINANCE
HEALTH SPENDING
TAX REVENUE
TAX POLICY
HEALTH EFFECTS
VALUE ADDED TAX
TAX REDUCTION
LOCAL FINANCE
INDIRECT TAXATION
PUBLIC EXPENDITURES
SOCIAL RESEARCH
REGRESSIVE TAXES
SERVICES
SIN’ TAXES
RISKS
PER
MARKET
EXCISE TAXES
MARKETING
HEALTH PROMOTION
ECONOMIC DEVELOPMENT
UNIFORM TAXES
TAX RATE
STRESS
SOCIAL POLICY
TAX SYSTEMS
TAX CHANGES
PUBLIC FUNDS
TAX BASE
EXCHANGE
ACCOUNTING
ALTERNATIVE MINIMUM TAX
TAXATION
SIN TAX
PUBLIC ECONOMICS
HEALTH POLICY
EARMARKED TAX
LOCAL GOVERNMENTS
ADDICTION
HEALTH CARE
GOOD
DIFFERENTIAL TAXATION
REGULATION
REVENUE
NUTRITION
ALCOHOLISM
PUBLIC HEALTH
TAXES
EQUITY
SMOKERS
PUBLIC REVENUES
SPENDING
EXERCISES
TAX REVENUES
EXPENDITURES
TAX INCREASES
PSYCHOLOGY
ALCOHOL CONSUMPTION
INTERNATIONAL BANK
PEOPLE
PUBLIC
MANAGEMENT
KNOWLEDGE
LABOR
REVENUE SOURCES
ECONOMIC ANALYSIS
ECONOMIC EFFICIENCY
MACROECONOMIC CONDITIONS
TAX COMPETITION
PASSIVE SMOKING
LAWS
TAX BASES
SIN TAXES
LEVY
REVENUES
TAX ADMINISTRATION
TAX POLICIES
TAX BURDENS
WEIGHT
TAX EVASION
EXCISE TAX
TAX SYSTEM
EXPENDITURE
Subjects
Details
- Language :
- English
- Database :
- OpenAIRE
- Accession number :
- edsair.od......2456..c7991965a78f8a8ad4c759657297c39b