Izvestiya of Saratov University.
ISSN 1994-2540 (Print)
ISSN 2542-1956 (Online)


social economy

Economic and Financial Effects of Specifi c Taxes at the State Level in the United States

Introduction. This study describes states’ government experiences implementing new tax laws on goods with harmful properties. It provides a comparative analysis of new tax revenues in Colorado, Washington, Oregon, and Alaska. Theoretical analysis. This paper explores the unintended consequences of new tax laws on state level in the United States. This article analyzes potential economic, health and fiscal effects based on Pigovian taxes approach.