sin tax
A tax on goods or activities considered harmful, such as alcohol, tobacco, or sugary drinks. Often used in economic or policy contexts.
政府はたばこに悪行税を課すことを検討している。
The government is considering imposing a sin tax on tobacco.
Compound of 悪行 (akugyō, 'evil deed') and 税 (zei, 'tax'), likely a calque of English 'sin tax'.