• The Political Economy of Sin Taxes 

      Haavio, Markus; Kotakorpi, Kaisa
      Tampere Economic Working Papers Net Series : 60/2007 (2007)
      workingPaper
      We analyse the determination of taxes on harmful goods when consumers have self-control problems. We show that under mild conditions, the socially optimal tax rate exceeds the average distortion caused by self-control ...