| dc.rights.license | In Copyright | en_US |
| dc.creator | Liu, Mingyang | |
| dc.date.accessioned | 2016-02-03T19:15:03Z | |
| dc.date.available | 2016-02-03T19:15:03Z | |
| dc.date.created | 2014 | |
| dc.identifier | WLURG38_LiuMingyang_POV_2014 | |
| dc.identifier.uri | http://hdl.handle.net/11021/32778 | |
| dc.description | Mingyang Liu is a member of the Class of 2015 of Washington and Lee University School of Law. | en_US |
| dc.description | Capstone; [FULL-TEXT FREELY AVAILABLE ONLINE] | en_US |
| dc.description.abstract | This paper is divided into two main parts. Section I examines the arguments supporting and opposing new cigarette taxes. Subsections include subsection I, the history of cigarette tax; subsection II, the rationales of cigarette taxes and supporting arguments for taxes increase; subsection III, arguments against raising taxes. Section II zooms in to investigate the regressivity of cigarette taxes. Subsections include subsection I, the regressivity of cigarette taxes and whether higher taxes rates make them less regressive; subsection II, methods in reducing the regressivity and feasibly alternatives to promote public health. [From Introduction] | en_US |
| dc.description.statementofresponsibility | Mingyang Liu (Kobe) | |
| dc.format.extent | 25 pages | en_US |
| dc.language.iso | en_US | en_US |
| dc.rights | This material is made available for use in research, teaching, and private study, pursuant to U.S. Copyright law. The user assumes full responsibility for any use of the materials, including but not limited to, infringement of copyright and publication rights of reproduced materials. Any materials used should be fully credited with the source. | en_US |
| dc.rights.uri | http://rightsstatements.org/vocab/InC/1.0/ | en_US |
| dc.subject.other | Washington and Lee University, Shepherd Poverty Program | en_US |
| dc.title | Cigarette Taxes: Sin Taxes or Sinful Taxes? | en_US |
| dc.type | Text | en_US |
| dcterms.isPartOf | RG38 - Student Papers | |
| dc.rights.holder | Liu, Mingyang | |
| dc.subject.fast | Cigarettes -- Taxation | en_US |
| dc.subject.fast | Low-income consumers | en_US |
| dc.subject.fast | Smoking cessation | en_US |
| local.department | Shepherd Poverty Program | en_US |
| local.scholarshiptype | Capstone | en_US |
