https://taxfoundation.org/data/all/state/regressivity-sin-taxes-lifetime-tax-burden-taxes-alcohol-and-cigarettes/
The Regressivity of Sin Taxes: The Lifetime Tax Burden of Taxes on Alcohol and Cigarettes
Aug 2, 2023 - Download Background Paper No. 22 Executive Summary Distributional analysis plays an important role in the design of tax legislation. Typically distributional...
https://ideas.repec.org/a/aea/aejpol/v5y2013i1p302-36.html
Smoke Gets in Your Eyes: Cigarette Tax Salience and Regressivity
Downloadable! Recent evidence suggests consumers pay less attention to commodity taxes levied at the register than to taxes included in a good's posted price....
smoke gets in your eyescigarette taxsalience
https://www.merriam-webster.com/dictionary/regressivity
REGRESSIVITY Definition & Meaning - Merriam-Webster
The meaning of REGRESSIVITY is the quality or state of being regressive : tendency toward regression.
definitionmeaningmerriamwebster