Taxing the tempted

Personal addictions, sustainable revenues and the public good

Dados Bibliográficos

ID9784352
AutoresMalcolm G Bird (autor correspondente), Patrice Dutil (0000-0003-2294-7492), Christopher Stoney
Ano2019
Volume62
Fascículo4
Páginas674-696
Data de publicação2019-12-01
Peer ReviewedSim
Open AccessSim
TipoARTICLE
PeriódicoCanadian Public Administration (JOURNAL)
Identificadores do periódicoISSN: 0008-4840 • E-ISSN: 1754-7121
EditoraWiley (PUBLISHER • GB)
DOI10.1111/capa.12337
OpenAlexW2978828929
IdiomaEN
Citações recebidas3
Referências citadas11

The regulation of gaming, tobacco and alcohol is challenged by new realities. First, fewer people are convinced that government regulation of these indulgences is consistent with a rights‐based society. Second, while provincial budgets have continued to climb, the revenues drawn from “sin taxes” (excise taxes from tobacco and alcohol and revenues from gambling) have declined as a proportion of total revenues. As a result, these taxes will not cover the important social and health care costs triggered by the new permissiveness. This study contributes to budget theory by examining the changing policy landscape and sheds light on how Canadian provinces in particular have attempted to balance individual rights, social oversight and provincial revenues. It concludes by speculating on other addictive products that could soon be framed as worthy of taxation

Balance (ability · Business · Economic policy · Economics · Excise · Government (linguistics · Government revenue · Public economics · Revenue · Revenue sharing · Tax revenue · Employment and Welfare Studies · Finance · Gender, Labor, and Family Dynamics · Homelessness and Social Issues