The Heritage Foundation:  “So-called ‘sin taxes’ are fashionable in Congress because they fall on unpopular behaviors and activities.  This makes them easier to increase than other taxes and a politically convenient funding mechanism for expansion of government programs.  Sin taxes are an effort by Congress to curb behaviors that it does not favor.  They also lead to higher deficits. Instead of raising taxes on unpopular behaviors and activities to fund its largesse, Congress should restrain spending to live within its means.”

Taxes currently being considered by Congress or recently enacted by Congress:

  • Soda tax
  • Alcohol tax
  • Cigarette tax – In early 2009, Congress passed a law increasing the federal tax on  cigarettes from $0.39 to $1.00
  • Vehicle miles tax or an increase in the gas tax
  • Stock transaction tax