Taxing Sin Goods and Subsidizing Health Care*
研究在个人短视且低估罪恶商品健康损害的情况下，如何设计最优税收和医疗补贴政策，比较了不同认知错误情境下的最优税率。
Abstract We study the taxation of sin goods in a two‐period, three‐good model. Individuals can buy health care to compensate for the damages caused by their earlier sin‐good consumption. Individuals are myopic and underestimate the effect of the sinful consumption on health; in their second period, they may acknowledge their mistake or persist in their error. We characterize and compare the first‐best and the (linear) second‐best taxes in these different settings. In particular, we examine how the results are affected by the way sin‐good consumption and health care interact in health production technology.