Taxing sin goods and subsidizing health care

DOI10.1111/J.1467-9442.2011.01666.XzbMATH Open1248.91032OpenAlexW2116663062MaRDI QIDQ3166559FDOQ3166559

Authors: Helmuth Cremer, Philippe De Donder, Darío Maldonado, P. Pestieau 

Publication date: 12 October 2012

Published in: Scandinavian Journal of Economics (Search for Journal in Brave)

Full work available at URL: http://publications.ut-capitole.fr/15081/1/medias/doc/by/de_donder/taxing.pdf

Recommendations

• Optimal sin taxes in the presence of income taxes and health care
• The incidence of sin taxes
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• Optimal tax rules and addictive consumption
• Temptation and taxation

zbMATH Keywords

behavioral economicspaternalismdual self versus single self

Mathematics Subject Classification ID

Individual preferences (91B08)

Cites Work

• Golden Eggs and Hyperbolic Discounting
• Is addiction ``rational? Theory and evidence
• Quasi-hyperbolic discounting, paternalism and optimal mixed taxation

Cited In (7)

• Optimal paternalistic health and human capital subsidy
• Optimal tax rules and addictive consumption
• Optimal sin taxes in the presence of income taxes and health care
• Regressive sin taxes, with an application to the optimal soda tax
• Lifestyle taxes in the presence of profit shifting
• The incidence of sin taxes
• Optimal combination of requirement and reward in financial incentive programs for weight loss

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