Taxing Alcohol

Alcohol is said to impose harms, including healthcare costs and impaired driving, that warrant an alcoholic beverage tax. However, research shows that light and moderate alcohol consumption is beneficial to health. Furthermore, the burden tied to heavy dr

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Taxing Sin

Michael Thom

Taxing Sin

Michael Thom Sol Price School of Public Policy University of Southern California Los Angeles, CA, USA

ISBN 978-3-030-49175-8 ISBN 978-3-030-49176-5 (eBook) https://doi.org/10.1007/978-3-030-49176-5 © The Editor(s) (if applicable) and The Author(s), under exclusive license to Springer Nature Switzerland AG 2021 This work is subject to copyright. All rights are solely and exclusively licensed by the Publisher, whether the whole or part of the material is concerned, specifically the rights of translation, reprinting, reuse of illustrations, recitation, broadcasting, reproduction on microfilms or in any other physical way, and transmission or information storage and retrieval, electronic adaptation, computer software, or by similar or dissimilar methodology now known or hereafter developed. The use of general descriptive names, registered names, trademarks, service marks, etc. in this publication does not imply, even in the absence of a specific statement, that such names are exempt from the relevant protective laws and regulations and therefore free for general use. The publisher, the authors and the editors are safe to assume that the advice and information in this book are believed to be true and accurate at the date of publication. Neither the publisher nor the authors or the editors give a warranty, expressed or implied, with respect to the material contained herein or for any errors or omissions that may have been made. The publisher remains neutral with regard to jurisdictional claims in published maps and institutional affiliations. Cover illustration: eStudio Calamar This Palgrave Macmillan imprint is published by the registered company Springer Nature Switzerland AG The registered company address is: Gewerbestrasse 11, 6330 Cham, Switzerland

Acknowledgments

Bringing this book to print was a pain in the you-know-what. There is no other way to describe it. After an editor at my initial publisher went radio silent, I sent my proposal off to several others. Some editors responded and offered helpful feedback, but not an offer to publish. It was frustrating, to say the least. Then, a ray of hope. An editor at a large publisher expressed interest in the project and said he would write more in a day or two. He never did. I followed up, but to no avail. That editor ghosted me. Months later, another ray of hope. An editor at a different academic press said he was interested. I’ll respond after Thanksgiving, he wrote. He did not, so I followed up. I’ll get a contract to you Monday, he replied. Monday came and went. So did Tuesday, Wednesday, Thursday, and Friday. Then, the Monday after that, a promise to have the contract to me “by tomorrow.” That deadline came and went. No contract. No explanation. I inquired but received no response. That editor ghosted me, too. Neither ghost was not dead, of course. Each one was alive and more than well enough to post on Twitter. (Yes, I checked.) That is why I have to offer my deepest gratitude and thanks to Nick Barclay, my exceedingly