Economic dependence upon socially undesirable activities

Visualization of narrower problems
Claim 
A sin tax is a tax that falls heaviest on the habits of the poor, such as smoking and drinking. The cause is not that the poor do more wrong than the rich, but that there are many more poor to do wrong. Thus a rich man may only pay a small additional tax increase on his luxury alcohol and cigarette purchases, while poorer people are subjected to tax increases on the common bulk brands, effectively placing the tax burden on the poor.
Type 
(D) Detailed problems