The efficiency and distributional effects of “sin taxes”

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bachelor_Leiritie_Tapio_2024.pdf (472.86 KB)

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School of Business | Bachelor's thesis
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Date

2024

Department

Taloustieteen laitos

Major/Subject

Mcode

Degree programme

Taloustiede

Language

en

Pages

28

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Abstract

This thesis analyses whether imposing “sin taxes” on sugar-sweetened beverages, intoxicants and unhealthy food items effectively reduces consumption and improves health outcomes. Furthermore, it examines whether the tax burden disproportionally affects certain consumer groups. Through a literature review, I find that sin taxes function as a corrective measure by decreasing consumption and, in some cases, enhancing long term health outcomes. While there exists some contradicting literature regarding the distributional effects of the taxes, I conclude that, based on the available evidence sin taxes seem regressive.

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Thesis advisor

Bonneau, Cecile

Keywords

sin tax, SSB, excise tax, alcohol tax

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https://urn.fi/URN:NBN:fi:aalto-202501261817

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[kand] Kauppakorkeakoulu / BIZ (Open Access)