ABSTRACT

Recent proposals to pay for national health care reform by raising existing federal excise taxes-or by levying new ones-seek legitimacy in the lan­ guage of economists. Terms like “social cost” and “user fee” have become the accepted pretexts for selectively taxing the consumers of alcohol, tobacco, firearms, and other politically incorrect products in order to finance the cre­ ation of new government entitlement programs promising benefits to all.