Sin tax

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Sin tax is a euphemism for a tax specifically levied on certain generally socially-proscribed goods - usually alcohol and tobacco. Sin taxes are often enacted for special projects - American cities and counties have used them to pay for stadiums - when increasing income or property taxes would be politically inviable. The proper name for such taxes is sumptuary tax

Some jurisdictions have also levied taxes on illegal drugs. Whether this actually qualifies as a sin tax is rather questionable, since such taxes are generally intended to create an additional punishment for trading, possession or consumption of illegal drugs rather than to raise revenue.

Such taxes have historically triggered rampant smuggling and flourishing black markets, especially if they create large differences in the price of popular products in neighboring jurisdictions.