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1 Andrew B. Lyon & Robert M. Schwab, The Regressivity of Sin Taxes: The Lifetime Tax Burden of Taxes on Alcohol and Cigarettes [i] (1997)

handle is hein.taxfoundation/bpccxz0001 and id is 1 raw text is: TAX*
FOUNDATION

The
Re ressivity of
In Taxes
he Lfetme Tax
Burd   of Taxes on
Alcohol and
Cigarettes

ANDREW B. LYON, PH.D.
DEPARTMENT OF ECONOMICS
UNIVERSITY OF MARYLAND

ROBERT M. SCHWAB, PH.D.
DEPARTMENT OF ECONOMICS
UNIVERSITY OF MARYLAND

I NOVEMBER 1997

BACKGROUND PAPER INO.22