The Alchemy of Sin: Turning Tobacco Sin Tax Revenue into Public Health Gold

Authors

Audre L. Sylvester

Author Details

Audre L. Sylvester, Honors Attorney, Office of Chief Counsel, Internal Revenue Service.

First Page

863

Abstract

This Note proposes a reallocation of tobacco excise tax revenue towards health and education programs related to tobacco cessation. Revenue collected from federal excise taxes on tobacco products is currently used to support the daily and long-term operations of the United States while tobacco cessation and education programs remain underfunded and underutilized. This Note examines the history of these “sin taxes,” their modern-day function, and the issues that arise from the current allocation of sin tax revenue to support the argument that revenue from federal sin taxes on tobacco products should be exclusively allocated to a dedicated federal trust fund focused on tobacco control and regulation efforts.

Recommended Citation

Audre L. Sylvester, The Alchemy of Sin: Turning Tobacco Sin Tax Revenue into Public Health Gold, 28 Lewis & Clark L. Rev. 863 (2025).
Available at: https://lawcommons.lclark.edu/lclr/vol28/iss4/6