Selective consumption taxes apply to specific goods rather than to a broad range of goods. Policymakers justify these taxes on the basis of the goal of reducing societal problems — like the consumption of alcohol or cigarettes — and nudging consumers toward healthier choices. But this...

America's history of selective consumption taxes dates back to the colonial era, when revolutionaries protested against taxes on tea and paper goods. While the Revolution was prompted in part by opposition to selective consumption taxes, this chapter describes how Alexander Hamilton implemented...

This study provides a systematic analysis of selective consumption tax policy. We detail both the motivations behind selective consumption taxes and the policy's shortcomings. Empirically, we explore how consumption of 12 goods?alcohol, cigarettes, fast food, items sold at vending machines,...

Objective: To identify how consumption of 12 goods – alcohol, cigarettes, fast food, items sold at vending machines, purchases of food away from home, cookies, cakes, chips, candy, donuts, bacon, and carbonated soft drinks – varies across the income distribution by calculating their...