In older documents, a tax levied in some German territorial states according to the area planted with tobacco. This tax was rightly objected to. It did not take into account the quality of the tobacco grown or the crop yields. In many respects, a levy on ready-to-consume tobacco products is a better way to go for a sin tax.
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University Professor Dr. Gerhard Merk, Dipl.rer.pol., Dipl.rer.oec.
Professor Dr. Eckehard Krah, Dipl.rer.pol.
E-mail address: info@ekrah.com
https://de.wikipedia.org/wiki/Gerhard_Ernst_Merk
https://www.jung-stilling-gesellschaft.de/merk/
https://www.gerhardmerk.de/