Tax Foundation's Tax Policy Podcast

This year, several states enacted "sin taxes" -- those targeting perceived negative behavior such as smoking or drinking - to help close budget deficits. The Tax Foundation has long argued against sin taxes as ineffective revenue sources; they're simply a way for government to micromanage the economy by punishing certain industries. Nonetheless, sin taxes have remained popular as politicians tout them as ways to discourage certain activities. A July paper from the National Bureau...