From: Reason
Advocates of new sin taxes would prefer to repeat same mistakes
Samuel Johnson reportedly joked that a second marriage is the triumph of hope over experience. But marriage at least has sex to recommend it. The screwing that politicians give us when they return to the same failed policies time and again are far less enjoyable. But return they do, most recently to sin taxes on cigarettes, booze and, now, junk food and sugary drinks. They promise that these taxes will both discourage disfavored behavior and stuff government coffers with proceeds mugged from ill-living sinners—mutually incompatible goals that such taxes have never fulfilled.
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In New York, where authorities boasted just weeks ago of busting a $3 million smuggling ring, 58 percent of all cigarettes sold in the state are smuggled. With state taxes at $4.35 per pack, and New York City imposing another $1.50 charge, it’s a no-brainer to load trucks at Virginia’s $0.30 per pack rate and illegally drive them up Interstate 95 to customers suffering the country’s most onerous tax.