sin taxglossary / sin tax An excise tax imposed on goods or activities that are considered harmful or immoral (such as cigarettes, liquor, or gambling). — Also termed repressive tax. Cf. luxury tax. 词条贡献者 译员李明,毕业于英国顶尖的高级翻译学院,专注翻译各种与调查和白领犯罪辩护有关的法律文件。