One common argument for imposing so-called sin taxes is the social goal of reducing demand for such products. Using cigarettes as an example, is there a segment of the population that might be sensitive to price and for whom high taxes might discourage purchases? If the goal is to reduce the demand, then shouldnt the tax be proportional to income and not the same amount for everyone? In other words, those individuals who make more money will continue to smoke because they can afford to pay the so-called sin tax.

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