I think I'll start with the conclusion of this post right here at the beginning for a change: If it's a problem for a government that they loose income from a so-called sin tax, it's not actually a sin tax. When I say sin tax I mean taxes designed to make people stop doing something that is bad for themselves, the people around them, the environment and so on. In other words... it's supposed to discourage people from doing something we don't want them to. So if you start loosing income from a sin tax, you should be happy with that, and not desperate to find something else to tax like some politicians apparently are right now.