1. Aasness, J., Nygård, O.E.: Revenue functions and dupuit curves for indirect taxes with cross-border shopping. Int. Tax Public Financ. 21(2), 272–297 (2013). https://doi.org/10.1007/s10797-013-9268-x
2. Auerbach, A., Hines, J.: Taxation and Economic Efficiency. In: Auerbach, A.J., Feldstein, M. (eds.) Handbook of Public Economics, vol. 3, pp. 1347–1421. North-Holland, Amsterdam (2002)
3. Bartlett, B.: Taxing sin: a win-win for everyone. Policy Persp. Tax Anal. 128, 1–3 (2010)
4. Bascuñán, J., Cuadrado, C.: Efectividad de los impuestos a bebidas azucaradas para reducir niveles de obesidad: resumen de evidencia para políticas. Medwave 17(8), e7054 (2017)
5. Baxandall, P.: Taxing habits: when it comes to state taxes, sin is in. In: Federal Reserve Bank of Boston Regional Review, pp 19–26 (2003)