Tributação do vício (sin taxation): fiscalidade e desigualdade sob a aparência de extrafiscalidade

Abstract

This article aims to evaluate to what extent the taxation of unwanted behaviors based on addic-tion, e.g. consumption of cigarettes, is effective as a non fiscal instrument to induce morehealthy conducts. The tax instrument to discourage these conducts is broadly used in many parts of the world and is called a sin taxation. The article starts from the hypothesis that sin based behaviors qualify as inelastic demand and, in this case, are less subject to fluctuations resulting from the price increase variation. Therefore, the article collects empirical researches related to behaviors linked to the consumption of tobacco. It concludes that there are strong arguments to consider that the impact of non fiscal taxation on the discouragement of conduct is reduced, but the side effects, including in the form of externalities, can be quite significant. These effects comprise the sale and consumption of illegal products with no taxation and the necessity to allocate more resources to sustain the addiction, giving up on other consumption items. More-over, it creates the inequality that results from the fact that consumers with greater economic capacity are able to internalize the elevated costs due to taxation and keep on consuming, while the consumers with less economic capacity might be induced to illegal consumption without sanitary control.