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Acknowledgements I thank Megumi Wakisaka, Ki-ichiro Kawano, and Satoko Michiyama for their excellent secretarial assistance

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Several different tobacco growers hire their father to harvest tobacco plants and hang them on sticks to dry in barns

While economists call these taxes Pigouvian Taxes after the early 20th century economist Arthur Cecil Pigou who first proposed them, they have a more moralistic name in the media today: sin taxes. In recent years, Cuyahoga County and Cleveland officials have considered asking voters to triple, or even quadruple, alcohol and tobacco tax rates in the area