Can "Sin Taxes " be ethically justified? Sin tax is a slang term for surcharges levied by local, state and federal governments on products considered by lawmakers to carry a high medical cost to society, such as alcohol, tobacco and gambling. Alcohol and tobacco have long been subject to sin taxes at the state and federal levels. Sin taxes began in the early 1600's as a tax targeted towards morality. After the Civil War a one-cent tax was imposed on cigars, manufactured tobacco, beer wine and even playing cards. They were originally attempts to modify sinful behavior. This was the beginning of "Sin Taxes ". .

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             Today they are, primarily used to tax alcohol, tobacco, gambling and pornography.

             "The recent debates on health care reform have seen proposals for new and increased taxes to finance reform efforts. Sin taxes are, often promoted as an efficient means of discouraging such behaviors that might result in social problems. Critics of sin taxes often argue such taxes disproportionately have an impact on the poor and that the role of the government in dictating morality should be limited ". In defense of "Sin Taxes". Dorsey, R.,(fall 2010) p. 53. This author's position is that increased sin taxes can be ethically justified, provided there is a clear understanding of how and how much of the increased revenues, will be disbursed to health care reform, because the sin tax is supposedly levied to promote healthy living behaviors. The revenues from increased sin taxes should not, be used to cover the budget deficits. There is a great need for health care reform in the United States.

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             Some lawmakers can ethically justify the increase in sin taxes because of its potential for.

             financing health care reform. Otero, J (2011) found the benefactors of sin taxes are cities, states and federal governments. When faced with budget crisis, they often increase "Sin Taxes" on .

             tobacco and alcohol to decrease deficits.