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Periodical article Periodical article Leiden University catalogue Leiden University catalogue WorldCat catalogue WorldCat
Title:'Sin' taxes and poor households: unanticipated effects
Authors:Black, P.A.ISNI
Mohamed, A.I.
Year:2006
Periodical:South African Journal of Economics
Volume:74
Issue:1
Pages:131-136
Language:English
Geographic term:South Africa
Subjects:household income
taxation
alcohol policy
tobacco
Link:http://onlinelibrary.wiley.com/doi/10.1111/j.1813-6982.2006.00053.x/pdf
Abstract:Alcohol abuse is widespread everywhere, and has reached alarming proportions, in particular among poor households in South Africa. Both tobacco consumption and alcohol abuse allegedly have serious negative external effects on the community. This paper presents several hypotheses relating to the effects that tax hikes on tobacco and alcohol products may have on poor households. Its focus is limited to patriarchal households in which the head is 'egoistic' and/or addicted (to alcohol and tobacco) and is also in control of the household budget. It is argued that 'sin' tax hikes may adversely affect the welfare of household members other than the head, either directly through a re-allocation of the household budget, or indirectly through higher health expenses caused by the substitution of cheaper and lower quality alcohol and tobacco products for higher quality products. Bibliogr., note, sum. [Journal abstract]
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