© 2002 Journal of Medical Ethics
DEBATE
Tobacco, taxation, and fairness
Correspondence to:
Correspondence to:
Dr H V McLachlan, Reader, Division of Sociology and Social Policy, School of Social Sciences, Glasgow Caledonian University, Cowcaddens Road, Glasgow G4 0BA, Scotland;
h.mclachlan{at}gcal.ac.uk
The author defends himself against an attack by Smith and Bopp on his views on smoking and taxation. The theory that, on the grounds of equity and/or fairness, smokers should pay via taxation on tobacco for the health care costs of treating smoking-related medical conditions is discussed and shown to be defective. It is argued that the fundamental mistake that Smith and Bopp make is to confuse and conflate the separate issues of whether particular taxes are fair and whether they are justifiable. The conclusion is reached that an excise duty on tobacco is a good tax. It is a non-fair or even an unfair tax but it is justified on grounds other than fairness.
Keywords: Smoking; tobacco; taxation; fairness; justice; equity
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J. Med. Ethics 1999 25: 419.
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