From Tax Prof blog:
By Rachel E. Morse - abstract of published Note:
Sin taxes--traditionally levied on alcohol and tobacco--are inherently regressive and disproportionately burden the poor, yet they are firmly entrenched as a practice and offer a quick fix in times of fiscal need. Opponents to this method of generating revenue cite its regressive nature and argue that sin taxes are paternalistic and bad social policy. Others disagree, contending that smokers need every incentive to quit, or that alcoholics should be required to mitigate the social costs of their habit. In recent years, a new class of sin taxes has reached deeper into popular culture than ever before, confusing the basic role of the tax system with the improper role of government as social engineer. This Note argues that the use of new sin taxes must be curbed in order to protect the political and socio-economic minorities who consistently face a disproportionate burden under every new sin tax.

From Tax Foundation: Tax Policy Blog

The Wall Street Journal published an op-ed this morning by economist Brad Shiller on the new federal tobacco tax hike. Shiller claims that with this tax hike, a 62-cent hike per pack that took effect today, Obama broke his campaign promise not to raise taxes on low-income people....

Roni Deutch: The Tax Lady Blog
Indeed, he promised repeatedly that 95% of American families would get a tax cut. So it's especially fitting that he chose April Fools Day to implement his first tax increase -- which will fall mostly on individuals and families who do not make anywhere near $250,000 per year....