sumptuary tax

Sumptuary tax on sugar and soft drinks has also been suggested.

Acceptance of sumptuary taxes may be greater than income tax or sales tax.

Common targets of sumptuary taxes are alcohol and tobacco, gambling, and vehicles emitting excessive pollutants.

Sumptuary taxes are ostensibly used for reducing transactions involving something that society considers undesirable, and is thus a kind of sumptuary law.

A sin tax is a kind of sumptuary tax: a tax specifically levied on certain generally socially proscribed goods and services, for example alcohol and tobacco, candies, soft drinks, fast foods, coffee, and gambling.