There are huge negative externalities to liquor which muddles the issue.  If not forcing people to pay a carbon tax is a subsidy then the &#x27;liquor&#x27; tax may not be an economic tax.<p><a href="https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;Externality" rel="nofollow">https:&#x2F;&#x2F;en.wikipedia.org&#x2F;wiki&#x2F;Externality</a><p>Gas taxes are perhaps the clearest example of this where you can directly compare revenue with costs.