In five pages the debate regarding taxing cigarettes is considered with Pennsylvania serving as a sample and its taxes are compared with other states' excise taxes. Seven sources are cited in the bibliography.
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a set sales tax for the entire state, where others allow jurisdictions to add tax on top of the state amount ("Taxes by," 2002). Pennsylvania has a specific, set
sales tax throughout the state (2002). While sales tax is levied on all items--sometimes with the exception of food and drugs and sometimes clothing-- excise taxes are levied
on certain items like gas or cigarettes. They are sometimes called sin taxes because these specific taxes target things that are generally not healthy, or at least not necessary.
The tax on cigarettes is just one example. Some common taxes are gas, cigarettes, alcohol, and certain types of entertainment. Some jurisdictions impose a high hotel tax for example.
Such items have a lot in common. Unlike bread and milk, rent and clothing, these items are largely unnecessary. They are each forms of entertainment to some extent, and
are not always good for the buyer or for the environment. For example, gas may be necessary in todays world that requisites a car for commutation, but cars contribute to
air pollution. Thus, gas is a good candidate for an excise tax because the government wants people to cut down on driving. They want this because of traffic congestion in
cities in addition to the problem of pollution. Raising taxes on gas promotes car pooling and the use of rapid transportation which is desirable. Other things that come with extra
tax are fundamentally bad for peoples health or are just simply frivolous. The government feels that if someone is spending money on a hotel from out of state, the state
ought to get a piece of the action. The government wants to collect as much revenue as it can, so they pick and choose things that people use a