Previous page | New search |
The free AfricaBib App for Android is available here
Periodical article | Leiden University catalogue | WorldCat |
Title: | 'Sin' taxes and poor households: unanticipated effects |
Authors: | Black, P.A. 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 |
External link: | https://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] |