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Curriculum Liquor, Tobacco and Sin Goods

Liquor, Tobacco and Sin Goods

The economics of goods societies tax, restrict or ban: what makes a "sin good", liquor as a pillar of state budgets, prohibition in Gujarat and Bihar, hooch tragedies, beedis versus cigarettes, tobacco farmers, the e-cigarette ban, cannabis legalisation abroad, who pays sin taxes, smuggling and India's 40 percent GST slab.

  1. What Makes a Good a "Sin Good"? How economists think about goods like alcohol and tobacco using externalities and "internalities", and why governments tax or restrict them. 📄 Read-aloud
  2. Liquor: A Pillar of State Budgets Why alcohol is outside GST and taxed by states, how much revenue it brings, and why states depend so heavily on liquor sales. 📄 Read-aloud
  3. Dry States: Prohibition in India How Gujarat, Bihar, Mizoram and Nagaland have tried prohibition, what it costs in lost revenue, and evidence on its effects. 📄 Read-aloud
  4. Hooch Tragedies and Illicit Liquor Why illicit liquor laced with methanol repeatedly kills people in India, how high taxes and bans drive demand for it, and what reduces the risk. 📄 Read-aloud
  5. Beedis vs Cigarettes: Taxing Unequally Why India taxes cigarettes heavily but beedis lightly, why beedis are still widely smoked, and the debate over protecting beedi workers versus health. 📄 Read-aloud
  6. Tobacco Farmers and the Crop Switch Problem How India became a leading tobacco grower and exporter, why farmers find it profitable, and the challenge of helping them switch crops. 📄 Read-aloud
  7. Liquor, Tobacco and Sin Goods: Checkpoint 1 Quick checkpoint - five questions on sin goods, liquor revenue, prohibition, hooch and tobacco taxes. 5 questions
  8. India's E-Cigarette Ban Why India banned e-cigarettes in 2019, the debate between harm reduction and prevention, and what happened to the market afterwards. 📄 Read-aloud
  9. Legalising Cannabis: Evidence from Abroad How Canada, Uruguay, US states and Thailand legalised cannabis, what happened to prices, tax revenue and illegal markets, and India's traditional bhang exception. 📄 Read-aloud
  10. Who Really Pays Sin Taxes? Why sin taxes are regressive in the short run because poorer households spend more of their income on tobacco and alcohol, and why they may be progressive in health terms. 📄 Read-aloud
  11. When Sin Taxes Fuel Smuggling How very high taxes can encourage smuggling and illicit cigarettes, how big India's illicit tobacco trade is estimated to be, and how track-and-trace systems help. 📄 Read-aloud
  12. India's 40 Percent GST Slab How the 2025 GST reform created a special 40 percent rate for sin and luxury goods, replacing the compensation cess, and what it means for prices and revenue. 📄 Read-aloud
  13. Balancing Freedom, Health and Revenue How governments can balance personal freedom, public health and revenue in regulating sin goods, and a recap of the module. 📄 Read-aloud

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