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The term sin tax is commonly associated with legislative government efforts to curb what is viewed as undesirable public social behaviors through the implementation of disproportionate or enhanced taxation. More specifically, these types of disproportionate taxes are associated with government efforts to reduce consumption by altering human behavior. Less commonly, sin taxes have been associated with governmental efforts to secure increased public funds that may then be used during times of national or global exigency. Theoretically, the purpose of sin taxes is to curtail the use of certain products or services among members of the public where it is practicable to do so or, when possible, to eliminate the use of those products or services altogether. It is commonly believed that as the taxes associated ...

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