What is a "sin tax" generally associated with?

A "sin tax" is generally associated with goods that are considered harmful or undesirable to society, and this typically includes alcohol and tobacco products. These taxes are levied with the intention of discouraging consumption of these items, which can lead to negative health effects and social issues. By increasing the cost of such products through taxation, governments aim to reduce their use and simultaneously generate revenue that can be used for public health initiatives or other societal benefits.

In contrast, luxury goods are often taxed differently and not specifically labeled as "sin goods." Essential goods, which include everyday necessities like food and basic clothing, are usually exempt from high tax rates to ensure affordability. Property transactions can involve transfer taxes or fees, but these do not fall under the same category as sin taxes, which are focused explicitly on undesirable behavior and consumption patterns.