Who Pays Sin Taxes? Understanding the Overlapping Burdens of Corrective Taxes
研究发现酒精和香烟的罪恶税高度集中在少数家庭，10%的家庭承担了80%以上的税收，且税收负担与人口特征关联弱，而与消费模式聚类强。
Abstract We find that sin-good purchases are highly concentrated, with 10% of households paying more than 80% of taxes on alcohol and cigarettes. Total sin-tax burdens are poorly explained by demographics (including income) but are well explained by eight household clusters defined by purchasing patterns. The two most taxed clusters comprise 8% of households, pay 63% of sin taxes, and are older, less educated, and lower income. Taxes on sugary beverages broaden the tax base but add to the burdens of heavily taxed households. Efforts to increase sin taxes should consider the heavy burdens borne by few households.