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“Taxes are the price we pay for a civilized society” – Oliver Wendell Holmes, Jr.
And in a modern society there are many different forms of taxation, each with their own rationale and purpose. While it would be impractical to address all the concerns with taxation, one that stands out is excise taxation of items deemed harmful to society.
The claim is that this tax is levied to pay for the damage caused to society as well as used as a way to raise prices in an effort to reduce use.