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This kind of tax is also sometimes referred to as a sin tax, though this language is typically reserved for activities deemed undesirable (e.g., smoking) and not simply those which, while perhaps desirable in their own right, create negative externalities (e.g., driving)

For the Department of Labor and Workforce Development: Office of General Counsel, 220 French Landing Drive, Nashville, TN 37243

"Tobacco and the Economy of Empire"

The most common claims include: Plaintiffs allege that tobacco cessation programs fail to provide a reasonable alternative standard to avoid the tobacco surcharge or that the reasonable alternative standards are too hard to achieve

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