Sin Tax
As Sin Tax (English for "sin tax ") are consumption taxes , the existence of which is justified with the intention of regulating an economic good that is considered harmful in terms of its effect, for example for acolol, fuel. The use of the taxable object should be restricted in its consumption by the higher price.
criticism
The effect of such consumption taxes is controversial as many of the goods concerned are not price elastic. In addition, a sin tax is essentially a so-called flat tax and is therefore not proportional to utility. It therefore affects lower income groups more strongly and therefore increases the tax imbalance at the expense of lower incomes. Efforts to convert the tax system to flat tax are thus carried out covertly instead of openly.
Individual evidence
- ↑ Stefan Liebig, Steffen Mau: When is a tax system fair? In: Journal of Sociology . Volume 34, December 2005, issue 6, December 2005. Lucius & Lucius Verlag Stuttgart, pp. 468-491 .
- ↑ 28 06 2011 at 18:36: Kirchhof: Flat tax on all income. Retrieved October 7, 2019 .