Charting the Evolution of Sin Tax Research: A Comprehensive Bibliometric Review

Abstract : Sin taxes—selektif excise levies on goods like alcohol, tobacco and sugar‑sweetened beverages—are used to internalize negative externalities and self‑control problems. This bibliometric review analyzes 55 Scopus‑indexed publications from 1997–2024 identified through a systematic search for “sin tax” and “sin taxes” up to 26 December 2025 and filtered for scholarly, English‑language economics and finance works. Publication output grew from sporadic early contributions to a surge starting in 2013 and peaking at eleven papers in 2022. Authorship is dispersed (138 unique authors, only four with multiple papers), and output is geographically concentrated, with the United States producing nearly half of publications and Finland, Italy and the United Kingdom contributing smaller shares. Keyword clustering highlights themes around optimal tax design, consumption behaviour, obesity, pass‑through and paternalism, reflecting intersections between public finance, behavioural economics and health policy. The field is expanding but remains geographically skewed, signalling the need for more research in developing countries, greater interdisciplinary collaboration and deeper exploration of new sin goods and long‑term health and fiscal effects.