Ethical dimension of tax law: sin taxes and the sugar levy

Nowadays, there is desirability of “higher ethics” in tax legislation. Taxation is a tool for the redistribution of wealth and should be considered as a means to build a fairer and ethically just society. Accordingly, fiscal policies are deemed as an effective method to tilt consumption away from harmful habits and foster a culture of “responsible consumption”. This article investigates the legal framework of sin taxes and concentrates on taxes on sugar-sweetened beverages, which have been frequently justified on ethical grounds and constitute effective measures to safeguard public health. The analysis is based on remarkable evidence from European countries and aims at providing an ex ante assessment of the effectiveness of the Italian sugar tax that is due to come into force in the forthcoming months.