[2] The enactment of sin taxes on harmful activities varies by jurisdiction.
In many cases, sumptuary taxes are implemented to mitigate use of alcohol and tobacco, gambling, and vehicles emitting excessive pollutants.
[3] Some jurisdictions have also levied taxes on recreational drugs such as cannabis where it has been legalized and regulated.
[4] Revenue generated by sin taxes supports many projects imperative in accomplishing social and economic goals.
[5] American cities and counties have utilized funds from sin taxes to expand infrastructure,[6] while in Sweden the tax for gambling is used for helping people with gambling problems.