To tax or not to tax sin goods: that’s the question for emerging economies
In times of crisis and budgetary pressures, world governments (specially from emerging economies) look more decisively for alternative sources of income generation. One such alternative is the so-called “sin taxes’’. Many factors affect individual attitudes toward “legal vices” such as smoking, alco...
- Autores:
-
Pérez-Morón, James Manuel
- Tipo de recurso:
- Fecha de publicación:
- 2023
- Institución:
- Universidad Tecnológica de Bolívar
- Repositorio:
- Repositorio Institucional UTB
- Idioma:
- eng
- OAI Identifier:
- oai:repositorio.utb.edu.co:20.500.12585/12269
- Acceso en línea:
- https://hdl.handle.net/20.500.12585/12269
- Palabra clave:
- Excise taxes
Sin taxes
Taxes
Vice taxes
- Rights
- openAccess
- License
- http://creativecommons.org/licenses/by-nc-nd/4.0/
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To tax or not to tax sin goods: that’s the question for emerging economies |
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To tax or not to tax sin goods: that’s the question for emerging economies |
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To tax or not to tax sin goods: that’s the question for emerging economies Excise taxes Sin taxes Taxes Vice taxes |
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To tax or not to tax sin goods: that’s the question for emerging economies |
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To tax or not to tax sin goods: that’s the question for emerging economies |
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To tax or not to tax sin goods: that’s the question for emerging economies |
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To tax or not to tax sin goods: that’s the question for emerging economies |
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To tax or not to tax sin goods: that’s the question for emerging economies |
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Pérez-Morón, James Manuel |
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Pérez-Morón, James Manuel |
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Excise taxes Sin taxes Taxes Vice taxes |
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Excise taxes Sin taxes Taxes Vice taxes |
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In times of crisis and budgetary pressures, world governments (specially from emerging economies) look more decisively for alternative sources of income generation. One such alternative is the so-called “sin taxes’’. Many factors affect individual attitudes toward “legal vices” such as smoking, alcohol, gambling, plastic consumption, or consumption of beef, with religion having the greatest impact. Taxing the consumption of products or activities that pose a threat to the health of people and that cause damage to the environment has resulted in a lucrative, controversial strategy with variable results in the governments that have implemented it. This paper aims to use Scopus and Web of Science to systematically contrast how developed economies have implemented such types of taxes, which challenges those countries have faced and which lessons they can share with under developed countries. In the same way, this paper will present how, sometimes, taxes on sins do not discourage unhealthy behaviors nor are they a good way to increase government revenues. |
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2023-07-21T15:38:16Z |
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2023 |
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2023-07 |
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Pérez-Morón, J. (2023). To Tax or not to Tax Sin Goods: That’s the Question for Emerging Economies. In: Alareeni, B., Hamdan, A. (eds) Innovation of Businesses, and Digitalization during Covid-19 Pandemic. ICBT 2021. Lecture Notes in Networks and Systems, vol 488. Springer, Cham. https://doi.org/10.1007/978-3-031-08090-6_25 |
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https://hdl.handle.net/20.500.12585/12269 |
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10.1007/978-3-031-08090-6_25 |
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Universidad Tecnológica de Bolívar |
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Repositorio Universidad Tecnológica de Bolívar |
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Pérez-Morón, J. (2023). To Tax or not to Tax Sin Goods: That’s the Question for Emerging Economies. In: Alareeni, B., Hamdan, A. (eds) Innovation of Businesses, and Digitalization during Covid-19 Pandemic. ICBT 2021. Lecture Notes in Networks and Systems, vol 488. Springer, Cham. https://doi.org/10.1007/978-3-031-08090-6_25 10.1007/978-3-031-08090-6_25 Universidad Tecnológica de Bolívar Repositorio Universidad Tecnológica de Bolívar |
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Pérez-Morón, James Manuel8553015d-6996-41d8-89d3-6dae362dda582023-07-21T15:38:16Z2023-07-21T15:38:16Z20232023-07Pérez-Morón, J. (2023). To Tax or not to Tax Sin Goods: That’s the Question for Emerging Economies. In: Alareeni, B., Hamdan, A. (eds) Innovation of Businesses, and Digitalization during Covid-19 Pandemic. ICBT 2021. Lecture Notes in Networks and Systems, vol 488. Springer, Cham. https://doi.org/10.1007/978-3-031-08090-6_25https://hdl.handle.net/20.500.12585/1226910.1007/978-3-031-08090-6_25Universidad Tecnológica de BolívarRepositorio Universidad Tecnológica de BolívarIn times of crisis and budgetary pressures, world governments (specially from emerging economies) look more decisively for alternative sources of income generation. One such alternative is the so-called “sin taxes’’. Many factors affect individual attitudes toward “legal vices” such as smoking, alcohol, gambling, plastic consumption, or consumption of beef, with religion having the greatest impact. Taxing the consumption of products or activities that pose a threat to the health of people and that cause damage to the environment has resulted in a lucrative, controversial strategy with variable results in the governments that have implemented it. This paper aims to use Scopus and Web of Science to systematically contrast how developed economies have implemented such types of taxes, which challenges those countries have faced and which lessons they can share with under developed countries. In the same way, this paper will present how, sometimes, taxes on sins do not discourage unhealthy behaviors nor are they a good way to increase government revenues.9 páginasPdfapplication/pdfenghttp://creativecommons.org/licenses/by-nc-nd/4.0/info:eu-repo/semantics/openAccessAttribution-NonCommercial-NoDerivatives 4.0 Internacionalhttp://purl.org/coar/access_right/c_abf2Lecture Notes in Networks and Systems - Vol. 488 (2023)To tax or not to tax sin goods: that’s the question for emerging economiesinfo:eu-repo/semantics/articleinfo:eu-repo/semantics/drafthttp://purl.org/coar/resource_type/c_6501http://purl.org/coar/version/c_b1a7d7d4d402bccehttp://purl.org/coar/resource_type/c_2df8fbb1Excise taxesSin taxesTaxesVice taxesCartagena de IndiasAasness, J., Nygård, O.E. Revenue functions and Dupuit curves for indirect taxes with cross-border shopping (2014) International Tax and Public Finance, 21 (2), pp. 272-297. Cited 4 times. doi: 10.1007/s10797-013-9268-xAuerbach, A.J., Hines Jr., J.R. Chapter 21 Taxation and economic efficiency (2002) Handbook of Public Economics, 3, pp. 1347-1421. Cited 117 times. http://www.elsevier.com/wps/find/bookdescription.cws_home/601136/description#description ISBN: 978-044482314-4 doi: 10.1016/S1573-4420(02)80025-8Bartlett, B. Taxing sin: A win-win for everyone (2010) Policy Persp. Tax Anal., 128, pp. 1-3.Bascuñán, J., Cuadrado, C. Effectiveness of sugar-sweetened beverages taxes to reduce obesity: evidence brief for policy (2017) Medwave, 17 (8), p. e7054. Cited 10 times. doi: 10.5867/medwave.2017.08.7054Baxandall, P. Taxing habits: When it comes to state taxes, sin is in (2003) Federal Reserve Bank of Boston Regional Review, pp. 19-26. Cited 2 times. , ppStuart, Thomas A., Ye, Shaoyan Computer simulation of IGBT losses in PFC circuits (1994) IEEE Workshop on Computers in Power Electronics, pp. 85-90. Cited 297 times.Callahan, J.L. Writing Literature Reviews: A Reprise and Update (2014) Human Resource Development Review, 13 (3), pp. 271-275. Cited 103 times. http://www.sagepub.com/journalsProdDesc.nav?prodId=Journal201506 doi: 10.1177/1534484314536705Cassandra, T. (1999) Cigarette Wars: The Triumph of ‘“The Little White Slaver. Cited 89 times. Oxford University Press, New YorkCawthorne, A. (2007) Africa Wages War on Scourge of Plastic Bags. Cited 3 times. Reuters http://www.reuters. com/articlePrint?articleId=USL2060151420070820Cheng, C.-C., Chu, H. Optimal policies for sin goods and health care: Tax or subsidy? (2018) International Tax and Public Finance, 25 (2), pp. 412-429. Cited 2 times. http://www.kluweronline.com/issn/0927-5940 doi: 10.1007/s10797-017-9452-5Cohen, E., De Fonseka, J., McGowan, R. Caloric sweetened beverage taxes: A toothless solution? (2017) Economists' Voice, 14 (1), art. no. 20170009. www.degruyter.com/view/j/ev doi: 10.1515/ev-2017-0009Convery, F., McDonnell, S., Ferreira, S. The most popular tax in Europe? Lessons from the Irish plastic bags levy (2007) Environmental and Resource Economics, 38 (1), pp. 1-11. Cited 234 times. doi: 10.1007/s10640-006-9059-2D’Amato, D., Droste, N., Chan, S., Hofer, A. The Green Economy: Pragmatism or revolution? perceptions of young researchers on social ecological transformation (2017) Environmental Values, 26 (4), pp. 413-435. Cited 13 times. http://www.ingentaconnect.com/content/whp/ev/2017/00000026/00000004/art00003 doi: 10.3197/096327117X14976900137331Dikgang, J., Visser, M. (2010) Behavioral Response to Plastic Bag Legislation in Botswana. Environment for Development Initiative. Cited 9 times. http://www.jstor.org/stable/resrep14935Ely, R. (1888) Taxation in American States and Cities. Cited 40 times. Crowell, New YorkHines Jr., J.R. Taxing consumption and other Sins (Open Access) (2007) Journal of Economic Perspectives, 21 (1), pp. 49-68. Cited 32 times. doi: 10.1257/jep.21.1.49Haavio, M., Kotakorpi, K. Sin licenses revisited (Open Access) (2016) Journal of Public Economics, 144, pp. 40-51. Cited 4 times. http://www.elsevier.com/locate/jpubeco doi: 10.1016/j.jpubeco.2016.09.006(2013) Equinox Center Plastic Bag Bans: Analysis of Economic and Environmental Impacts https://energycenter.org/sites/default/files/Plastic-Bag-Ban-Web-Version-10-22-13-CK.pdfKish, R.J. USING LEGISLATION TO REDUCE ONE-TIME PLASTIC BAG USAGE (Open Access) (2018) Economic Affairs, 38 (2), pp. 224-239. Cited 19 times. http://onlinelibrary.wiley.com/journal/10.1111/(ISSN)1468-0270 doi: 10.1111/ecaf.12287Lorenzi, P. A Different Carbon Tax: The Sustainable Green Tariff (2017) Society, 54 (4), pp. 342-345. www.springer doi: 10.1007/s12115-017-0149-2Oxman, A.D., Bjørndal, A., Becerra-Posada, F., Gibson, M., Block, M.A.G., Haines, A., Hamid, M., (...), Wibulpolprasert, S. A framework for mandatory impact evaluation to ensure well informed public policy decisions (Open Access) (2010) The Lancet, 375 (9712), pp. 427-431. Cited 68 times. http://www.journals.elsevier.com/the-lancet/ doi: 10.1016/S0140-6736(09)61251-4Riahi, M., Rohani, H., Rajabi, N., Bidkhori, M. Tobacco tax and price in the developed and developing countries in the World (Open Access) (2018) Data in Brief, 20, pp. 767-774. Cited 4 times. https://www.journals.elsevier.com/data-in-brief doi: 10.1016/j.dib.2018.06.100Spokas, K. Plastics - still young, but having a mature impact (2008) Waste Management, 28 (3), pp. 473-474. Cited 20 times. doi: 10.1016/j.wasman.2007.11.003Simpson, S. Clogged by plastic bags, Africa begins banning them (2007) Christ. Sci. Monit.. Cited 2 times.The, U.K. (2008) Government. Climate Change Act, 2008. The Stationery Office Limited, London(2018) Report on the Status of Styrofoam and Plastic Bag Bans in the Wider Caribbean Region UNEP (DEPI)/CAR WG. Cited 2 times. UNEPStuart, Thomas A., Ye, Shaoyan Computer simulation of IGBT losses in PFC circuits (Open Access) (1994) IEEE Workshop on Computers in Power Electronics, pp. 85-90. Cited 297 times.(2005) United Nations Environment Programme (UNEP) Plastic Bag Ban in Kenya Proposed as Part of a New Waste Strategy UNEP press releasevan Beukering, P., Kuik, O., Oosterhuis, F. The Economics of Recycling (2014) Handbook of Recycling: State-of-the-art for Practitioners, Analysts, and Scientists, pp. 479-489. Cited 15 times. http://www.sciencedirect.com/science/book/9780123964595 ISBN: 978-012396506-6; 978-012396459-5 doi: 10.1016/B978-0-12-396459-5.00031-3http://purl.org/coar/resource_type/c_2df8fbb1CC-LICENSElicense_rdflicense_rdfapplication/rdf+xml; charset=utf-8805https://repositorio.utb.edu.co/bitstream/20.500.12585/12269/2/license_rdf4460e5956bc1d1639be9ae6146a50347MD52ORIGINALTo Tax or not to Tax Sin Goods.pdfTo Tax or not to Tax Sin Goods.pdfapplication/pdf143174https://repositorio.utb.edu.co/bitstream/20.500.12585/12269/1/To%20Tax%20or%20not%20to%20Tax%20Sin%20Goods.pdf33d7d22f5b387951c53703e0e7bcb6e9MD51LICENSElicense.txtlicense.txttext/plain; charset=utf-83182https://repositorio.utb.edu.co/bitstream/20.500.12585/12269/3/license.txte20ad307a1c5f3f25af9304a7a7c86b6MD53TEXTTo Tax or not to Tax Sin Goods.pdf.txtTo Tax or not to Tax Sin Goods.pdf.txtExtracted 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