Badenes-Plá, Nuria; Jones, Andrew M. - In: Hacienda Pública Española (2003) 4, pp. 123-153
In this paper we present an overview of the empirical evidence about the effectiveness of using taxation to influence addictive behaviour, and we address the normative question: should greater use be made of sin taxes to fund health care? First, we raise the desirability of linking health care...