"The power to tax is the power to destroy" Points against "sin taxes" from the Heartland Institute: * It reduces the income of the buyer. * It lowers profits for the seller, and leads to reduced investment, wages, and jobs. * It is not likely to seriously discourage consumption habits when those habits are intensely desired. * It may eventually decrease government revenue, especially as people move their business to the informal sector. * It encourages people to turn to harder substances to feed their habits at the same price. * It creates underground markets, which tend toward corruption and violence, and fosters disrespect for the law. * It sets up a moral hazard for policy makers, who vacillate between wanting to discourage undesirable behavior and wanting to encourage it for revenue purposes. Bev needs to learn that cutting spending and eliminating wasteful and unnecessary government programs and offices does more to promote prosperity for the taxpayer than stealing their money through excessive taxation. In this economic environment, raising taxes will have a devastating impact on the local economy.