Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes : Marrying Sin and Virtue?

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...

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Main Author:	Bird, Richard M.
Format:	Working Paper
Language:	English en_US
Published:	World Bank, Washington, DC 2015
Subjects:	REGRESSIVE TAXES TAX LAW RISKS EVASION PRODUCT TAXES ACCOUNTING TAX RATES EXCISE TAXES PEOPLE ADDED TAX PUBLIC ECONOMICS PUBLIC REVENUES TAX BURDENS PSYCHOLOGY LAWS TAX CHANGES SOCIAL RESEARCH EXCHANGE SPENDING LOCAL GOVERNMENTS TAX INCIDENCE LOCAL FINANCE SERVICES TAX BASES HEALTH CARE REVENUES TAX EVASION SALES TAXES HEALTH MACROECONOMIC CONDITIONS TAX SYSTEMS TAX STRUCTURES TAX SIN TAXES EXCISE TAX CRIME TAX RECEIPTS SMOKERS TAX REDUCTION INFLATION INTERNATIONAL BANK REVENUE SOURCES SIN TAX ECONOMIC ANALYSIS PUBLIC HEALTH UNIFORM TAXES KNOWLEDGE PASSIVE SMOKING SOCIAL POLICY TAX SYSTEM TAX ADMINISTRATION EXERCISES TOBACCO TAXES TAX POLICIES SMOKING INTERVENTION PUBLIC FUNDS EXTERNALITIES VALUE ADDED TAX HEALTH OUTCOMES MARKETING USE TAXES TAX BASE TAX REFORM LABOR TAX REVENUES PER ECONOMIC EFFICIENCY FINANCE HEALTH PROMOTION PUBLIC TAXES TAX COMPETITION HEALTH SPENDING EXPENDITURE EARMARKED TAX ALCOHOL TAXES EQUITY ALCOHOL TAXATION SIN’ TAXES GOOD TAX RATE AGED TRANSPARENCY TAX REVENUE HEALTH POLICY TAX INCREASES HEALTH EFFECTS PUBLIC EXPENDITURES STRESS EXPENDITURES ALTERNATIVE MINIMUM TAX NUTRITION MARKET DIFFERENTIAL TAXATION EARMARKED TAXES REGULATION SOCIAL WELFARE LEVY MANAGEMENT TAXATION WEIGHT ECONOMIC DEVELOPMENT GOODS EFFECTIVE TAX RATES CHILDREN INDIRECT TAXATION ISOLATION ADDICTION TAX POLICY SIN’ TAX REVENUE FAMILIES GAMBLING GOVERNMENTS ALCOHOL CONSUMPTION IMPLEMENTATION TOBACCO TAX ALCOHOLISM
Online Access:	http://documents.worldbank.org/curated/en/2015/11/25485171/tobacco-alcohol-excise-taxes-improving-public-health-revenue-outcomes-marrying-sin-virtue http://hdl.handle.net/10986/23464

id	okr-10986-23464
recordtype	oai_dc
spelling	okr-10986-234642021-04-23T14:04:15Z Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes : Marrying Sin and Virtue? Bird, Richard M. REGRESSIVE TAXES TAX LAW RISKS EVASION PRODUCT TAXES ACCOUNTING TAX RATES EXCISE TAXES PEOPLE ADDED TAX PUBLIC ECONOMICS PUBLIC REVENUES TAX BURDENS PSYCHOLOGY LAWS TAX CHANGES SOCIAL RESEARCH EXCHANGE SPENDING LOCAL GOVERNMENTS TAX INCIDENCE LOCAL FINANCE SERVICES TAX BASES HEALTH CARE REVENUES TAX EVASION SALES TAXES HEALTH TAX CHANGES MACROECONOMIC CONDITIONS TAX SYSTEMS TAX STRUCTURES TAX SIN TAXES EXCISE TAX CRIME TAX RECEIPTS SMOKERS TAX REDUCTION INFLATION INTERNATIONAL BANK REVENUE SOURCES SIN TAX ECONOMIC ANALYSIS PUBLIC HEALTH UNIFORM TAXES KNOWLEDGE PASSIVE SMOKING SOCIAL POLICY TAX SYSTEM TAX ADMINISTRATION EXERCISES TOBACCO TAXES TAX POLICIES SMOKING INTERVENTION PUBLIC FUNDS TAX BURDENS SIN TAXES LOCAL GOVERNMENTS SALES TAXES EXTERNALITIES VALUE ADDED TAX HEALTH OUTCOMES MARKETING USE TAXES REVENUE SOURCES TAX BASE TAX REFORM LABOR TAX REVENUES PER TAX BASE ECONOMIC EFFICIENCY REGRESSIVE TAXES TAX REVENUES FINANCE TAX BASES HEALTH PROMOTION TAX RECEIPTS PUBLIC TAX POLICIES TAXES TAX COMPETITION HEALTH SPENDING EXPENDITURE EARMARKED TAX HEALTH SPENDING ALCOHOL TAXES EXCISE TAXES EQUITY ALCOHOL TAXATION SIN’ TAXES GOOD TAX RATE TOBACCO TAXES AGED TRANSPARENCY TAX REVENUE PASSIVE SMOKING HEALTH POLICY TAX INCREASES HEALTH EFFECTS SOCIAL POLICY HEALTH OUTCOMES UNIFORM TAXES TAX STRUCTURES PUBLIC EXPENDITURES STRESS EXPENDITURES EXCISE TAX SIN’ TAXES ALTERNATIVE MINIMUM TAX ECONOMIC EFFICIENCY TAX COMPETITION TAX EVASION TAX RATES VALUE ADDED TAX NUTRITION MARKET DIFFERENTIAL TAXATION EARMARKED TAXES REGULATION ALCOHOL TAXES TAX RATE SOCIAL WELFARE TAX REVENUE LEVY MANAGEMENT TAX INCREASES TAXATION WEIGHT ECONOMIC DEVELOPMENT HEALTH EFFECTS TAX LAW ECONOMIC ANALYSIS GOODS EFFECTIVE TAX RATES CHILDREN INDIRECT TAXATION TAX SYSTEM MACROECONOMIC CONDITIONS ALCOHOL TAXATION ISOLATION ADDICTION TAX POLICY SIN’ TAX TAX ADMINISTRATION REVENUE TAX POLICY TAX REFORM ALTERNATIVE MINIMUM TAX EARMARKED TAXES PUBLIC HEALTH FAMILIES GAMBLING GOVERNMENTS PRODUCT TAXES USE TAXES ALCOHOL CONSUMPTION IMPLEMENTATION ALCOHOL CONSUMPTION SIN TAX EARMARKED TAX TOBACCO TAX TOBACCO TAX PUBLIC FUNDS ALCOHOLISM HEALTH PROMOTION 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. 2015-12-18T21:30:44Z 2015-12-18T21:30:44Z 2015-11 Working Paper http://documents.worldbank.org/curated/en/2015/11/25485171/tobacco-alcohol-excise-taxes-improving-public-health-revenue-outcomes-marrying-sin-virtue http://hdl.handle.net/10986/23464 English en_US Policy Research Working Paper;No. 7500 CC BY 3.0 IGO http://creativecommons.org/licenses/by/3.0/igo/ World Bank World Bank, Washington, DC Publications & Research :: Policy Research Working Paper Publications & Research
repository_type	Digital Repository
institution_category	Foreign Institution
institution	Digital Repositories
building	World Bank Open Knowledge Repository
collection	World Bank
language	English en_US
topic	REGRESSIVE TAXES TAX LAW RISKS EVASION PRODUCT TAXES ACCOUNTING TAX RATES EXCISE TAXES PEOPLE ADDED TAX PUBLIC ECONOMICS PUBLIC REVENUES TAX BURDENS PSYCHOLOGY LAWS TAX CHANGES SOCIAL RESEARCH EXCHANGE SPENDING LOCAL GOVERNMENTS TAX INCIDENCE LOCAL FINANCE SERVICES TAX BASES HEALTH CARE REVENUES TAX EVASION SALES TAXES HEALTH TAX CHANGES MACROECONOMIC CONDITIONS TAX SYSTEMS TAX STRUCTURES TAX SIN TAXES EXCISE TAX CRIME TAX RECEIPTS SMOKERS TAX REDUCTION INFLATION INTERNATIONAL BANK REVENUE SOURCES SIN TAX ECONOMIC ANALYSIS PUBLIC HEALTH UNIFORM TAXES KNOWLEDGE PASSIVE SMOKING SOCIAL POLICY TAX SYSTEM TAX ADMINISTRATION EXERCISES TOBACCO TAXES TAX POLICIES SMOKING INTERVENTION PUBLIC FUNDS TAX BURDENS SIN TAXES LOCAL GOVERNMENTS SALES TAXES EXTERNALITIES VALUE ADDED TAX HEALTH OUTCOMES MARKETING USE TAXES REVENUE SOURCES TAX BASE TAX REFORM LABOR TAX REVENUES PER TAX BASE ECONOMIC EFFICIENCY REGRESSIVE TAXES TAX REVENUES FINANCE TAX BASES HEALTH PROMOTION TAX RECEIPTS PUBLIC TAX POLICIES TAXES TAX COMPETITION HEALTH SPENDING EXPENDITURE EARMARKED TAX HEALTH SPENDING ALCOHOL TAXES EXCISE TAXES EQUITY ALCOHOL TAXATION SIN’ TAXES GOOD TAX RATE TOBACCO TAXES AGED TRANSPARENCY TAX REVENUE PASSIVE SMOKING HEALTH POLICY TAX INCREASES HEALTH EFFECTS SOCIAL POLICY HEALTH OUTCOMES UNIFORM TAXES TAX STRUCTURES PUBLIC EXPENDITURES STRESS EXPENDITURES EXCISE TAX SIN’ TAXES ALTERNATIVE MINIMUM TAX ECONOMIC EFFICIENCY TAX COMPETITION TAX EVASION TAX RATES VALUE ADDED TAX NUTRITION MARKET DIFFERENTIAL TAXATION EARMARKED TAXES REGULATION ALCOHOL TAXES TAX RATE SOCIAL WELFARE TAX REVENUE LEVY MANAGEMENT TAX INCREASES TAXATION WEIGHT ECONOMIC DEVELOPMENT HEALTH EFFECTS TAX LAW ECONOMIC ANALYSIS GOODS EFFECTIVE TAX RATES CHILDREN INDIRECT TAXATION TAX SYSTEM MACROECONOMIC CONDITIONS ALCOHOL TAXATION ISOLATION ADDICTION TAX POLICY SIN’ TAX TAX ADMINISTRATION REVENUE TAX POLICY TAX REFORM ALTERNATIVE MINIMUM TAX EARMARKED TAXES PUBLIC HEALTH FAMILIES GAMBLING GOVERNMENTS PRODUCT TAXES USE TAXES ALCOHOL CONSUMPTION IMPLEMENTATION ALCOHOL CONSUMPTION SIN TAX EARMARKED TAX TOBACCO TAX TOBACCO TAX PUBLIC FUNDS ALCOHOLISM HEALTH PROMOTION
spellingShingle	REGRESSIVE TAXES TAX LAW RISKS EVASION PRODUCT TAXES ACCOUNTING TAX RATES EXCISE TAXES PEOPLE ADDED TAX PUBLIC ECONOMICS PUBLIC REVENUES TAX BURDENS PSYCHOLOGY LAWS TAX CHANGES SOCIAL RESEARCH EXCHANGE SPENDING LOCAL GOVERNMENTS TAX INCIDENCE LOCAL FINANCE SERVICES TAX BASES HEALTH CARE REVENUES TAX EVASION SALES TAXES HEALTH TAX CHANGES MACROECONOMIC CONDITIONS TAX SYSTEMS TAX STRUCTURES TAX SIN TAXES EXCISE TAX CRIME TAX RECEIPTS SMOKERS TAX REDUCTION INFLATION INTERNATIONAL BANK REVENUE SOURCES SIN TAX ECONOMIC ANALYSIS PUBLIC HEALTH UNIFORM TAXES KNOWLEDGE PASSIVE SMOKING SOCIAL POLICY TAX SYSTEM TAX ADMINISTRATION EXERCISES TOBACCO TAXES TAX POLICIES SMOKING INTERVENTION PUBLIC FUNDS TAX BURDENS SIN TAXES LOCAL GOVERNMENTS SALES TAXES EXTERNALITIES VALUE ADDED TAX HEALTH OUTCOMES MARKETING USE TAXES REVENUE SOURCES TAX BASE TAX REFORM LABOR TAX REVENUES PER TAX BASE ECONOMIC EFFICIENCY REGRESSIVE TAXES TAX REVENUES FINANCE TAX BASES HEALTH PROMOTION TAX RECEIPTS PUBLIC TAX POLICIES TAXES TAX COMPETITION HEALTH SPENDING EXPENDITURE EARMARKED TAX HEALTH SPENDING ALCOHOL TAXES EXCISE TAXES EQUITY ALCOHOL TAXATION SIN’ TAXES GOOD TAX RATE TOBACCO TAXES AGED TRANSPARENCY TAX REVENUE PASSIVE SMOKING HEALTH POLICY TAX INCREASES HEALTH EFFECTS SOCIAL POLICY HEALTH OUTCOMES UNIFORM TAXES TAX STRUCTURES PUBLIC EXPENDITURES STRESS EXPENDITURES EXCISE TAX SIN’ TAXES ALTERNATIVE MINIMUM TAX ECONOMIC EFFICIENCY TAX COMPETITION TAX EVASION TAX RATES VALUE ADDED TAX NUTRITION MARKET DIFFERENTIAL TAXATION EARMARKED TAXES REGULATION ALCOHOL TAXES TAX RATE SOCIAL WELFARE TAX REVENUE LEVY MANAGEMENT TAX INCREASES TAXATION WEIGHT ECONOMIC DEVELOPMENT HEALTH EFFECTS TAX LAW ECONOMIC ANALYSIS GOODS EFFECTIVE TAX RATES CHILDREN INDIRECT TAXATION TAX SYSTEM MACROECONOMIC CONDITIONS ALCOHOL TAXATION ISOLATION ADDICTION TAX POLICY SIN’ TAX TAX ADMINISTRATION REVENUE TAX POLICY TAX REFORM ALTERNATIVE MINIMUM TAX EARMARKED TAXES PUBLIC HEALTH FAMILIES GAMBLING GOVERNMENTS PRODUCT TAXES USE TAXES ALCOHOL CONSUMPTION IMPLEMENTATION ALCOHOL CONSUMPTION SIN TAX EARMARKED TAX TOBACCO TAX TOBACCO TAX PUBLIC FUNDS ALCOHOLISM HEALTH PROMOTION Bird, Richard M. Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes : Marrying Sin and Virtue?
relation	Policy Research Working Paper;No. 7500
description	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.
format	Working Paper
author	Bird, Richard M.
author_facet	Bird, Richard M.
author_sort	Bird, Richard M.
title	Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes : Marrying Sin and Virtue?
title_short	Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes : Marrying Sin and Virtue?
title_full	Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes : Marrying Sin and Virtue?
title_fullStr	Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes : Marrying Sin and Virtue?
title_full_unstemmed	Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes : Marrying Sin and Virtue?
title_sort	tobacco and alcohol excise taxes for improving public health and revenue outcomes : marrying sin and virtue?
publisher	World Bank, Washington, DC
publishDate	2015
url	http://documents.worldbank.org/curated/en/2015/11/25485171/tobacco-alcohol-excise-taxes-improving-public-health-revenue-outcomes-marrying-sin-virtue http://hdl.handle.net/10986/23464
_version_	1764453913760628736

Tobacco and Alcohol Excise Taxes for Improving Public Health and Revenue Outcomes : Marrying Sin and Virtue?

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