摘要：Sin taxes” have a long history in alcohol and tobacco policy.1 The need to generate revenues in the wake of harsh economic circumstances was reportedly an important motivation not only for repealing national alcohol prohibition in 1933, but also for states rolling back earlier, state-level prohibitions after fiscal crunches brought on by the Civil War and the Panic of 1893.2 Revenue arguments have also figured prominently in the liberalization of state gambling laws, and alcohol and tobacco taxes are widely recognized as powerful tools for advancing public health interests, even apart from their fiscal benefits.
