THIS SOUNDS LIKE IT MIGHT BE AN ATTEMPT TO RATIONALLY EXAMINE THE EFFECT OF SIN TAXES

I’m not sure how effectively it accomplishes the task, but a presentation by the Urban Institute and the Tax Policy Center looks like an attempt, at least, to measure the effect of sin taxes.
The post linked to above contains two graphics that are apparently part of the presentation.  The first one, titled Taxing Content Is More Effective Than Taxing Volume or Sales Value, unfortunately doesn’t make any sense to me, which undermines the conclusion.