Charting the Evolution of Sin Tax Research: A Comprehensive Bibliometric Review
Sin taxes—selektif excise levies on goods like alcohol, tobacco and sugar‑sweetened beverages—are used to internalize negative externalities and self‑control problems. This bibliometric review analyzes 55 Scopus‑indexed publications from 1997–2024 identified through a systematic search for “sin tax” and “sin taxes” up to 26 December 2025 and filtered for scholarly, English‑language economics and finance works. Publication output grew […]
