New Taxes on Nicotine Pouches in the EU Could Hamper Health Goals
Academic research has continually found that making alternative nicotine products to cigarettes more expensive results in fewer smokers switching to less harmful products.
7 min read
Expert
Adam Hoffer
Director of Excise Tax Policy
Adam Hoffer is the Director of Excise Tax Policy at the Tax Foundation. Dr. Hoffer earned his PhD in Economics from West Virginia University and his undergraduate degree from Washington & Jefferson College.
Prior to joining the Tax Foundation, Dr. Hoffer was the Menard Family Associate Professor of Economics at the University of Wisconsin-La Crosse and the inaugural Director of the Menard Family Midwest Center for Economic Engagement and Research. Dr. Hoffer was also a Bradley Freedom Fellow with the Wisconsin Institute for Law & Liberty and a senior editor with the Center for Growth and Opportunity at Utah State University.
Dr. Hoffer published 30 peer-reviewed academic journal articles and he is the lead author and editor of two books: For Your Own Good: Taxes, Paternalism, and Fiscal Discrimination in the Twenty-First Century and Regulation and Economic Opportunity: Blueprints for Reform.
He lives in La Crosse, Wisconsin with his wife and two children.
Latest Work
Renting a Car? Half Your Bill May Be Taxes and Fees
Rental cars are some of the most heavily taxed transactions in the US. Rather than levying additional taxes on rental cars by trying to export the tax burden to nonresidents, municipalities should enact principled, neutral transportation tax policy that is unlikely to discourage visitors, tourists, and other economic activity.
5 min read
Louisiana and Oklahoma Propose a More Principled Tax on Moist Snuff Tobacco
Two bills in Oklahoma and Louisiana shift towards a weight-based system for taxing moist snuff tobacco (MST), a policy that ensures neutral taxation across products and less revenue volatility.
4 min read
Recreational Marijuana Taxes by State, 2026
Nearly half of US states regulate and tax recreational markets, and only 10 states still lack a comprehensive medical marijuana program.
8 min read
Cigarette Taxes in Europe, 2026
Cigarette smokers in the European Union pay far more in excise taxes than they do for the cigarettes themselves. Our latest map illustrates the wide variance in cigarette excise taxes across EU Member States.
6 min read
Gas Tax Holidays Sound Politically Tempting. Too Bad They Don’t Work.
Gas tax prices are soaring across the country, and lawmakers are naturally looking for ways to alleviate the pain at the pump. While gas tax holidays—which temporarily suspend fuel taxes to artificially lower the price of gas—are a politically welcomed intervention, taxpayers shouldn’t be so quick to celebrate.
Road Taxes and Funding by State, 2026
The amount of revenue states raise through roadway-related revenues varies significantly across the US. Only two states raise enough revenue to fully cover their highway spending.
5 min read
Delaware Proposes Higher Tobacco Taxes, Risking Regressivity and Revenue Volatility
Delaware Governor Matt Meyer (D) has proposed a new state budget that includes roughly $18.9 million in additional annual revenue from higher tobacco taxes.
4 min read
Vaping Taxes by State, 2026
The vaping industry has grown rapidly in recent decades, becoming a well-established product category and a viable alternative to cigarettes for those trying to quit smoking. US states levy a variety of tax structures on vaping products.
8 min read
Diesel and Gas Taxes in Europe, 2026
Fuel taxes continue to be a central policy consideration for European countries amid geopolitical conflicts, increased emphasis on environmental policy, and economic conditions experienced by average consumers.
6 min read
Expect a Busy Year for Alternative Tobacco Product Taxes
Coming into 2026, several states are eyeing new or increased Alternative Tobacco Product (ATP) taxes.
5 min read
Taxing Alternative Nicotine in New York Is a Health Policy Buzzkill
As states grapple with taxing the evolving tobacco and nicotine market, policymakers should carefully consider the tax mix they implement.
New York Should Be Cautious About Governor’s Near-Sighted Budget
Although New York’s 2027 budget proposal avoids tax increases on income, sales, and property taxes, it is full of policy proposals that threaten the long-run integrity of the state’s finances and harm New York taxpayers.
5 min read
Expanded Sports Betting Legalization Would Generate Billions in Tax Revenue
If all 50 states established legal, open, statewide sports gaming markets, a 10 percent GGR tax would generate an additional $1.6 billion per year in tax revenue.
21 min read
How Fixed-Rate Excise Taxes Can Produce Unintended Harm
Fixed-rate excise taxes are often adopted to reduce harm, curb excessive consumption, or discourage dangerous behaviors. However, without attention to how consumers substitute between products, well‑meaning policies may exacerbate the very harm they aim to prevent.
5 min read
Excise Taxes Cannot Replace Property Taxes
While rising property values and taxes have intensified calls for reform, the reality is that property taxes fund the lion’s share of local services and lack a viable substitute. Excise taxes are far too narrow to fill the gap, and a poor candidate for filling any meaningful portion of it.
4 min read
How Tax Policy Can Reduce the Harm Caused by Smoking
To design an effective excise tax policy around smoking tobacco & nicotine products, it is crucial to consider the concept of harm reduction.
6 min read
Rental Car Taxes by State, 2025
Americans may be surprised to see just how much they are taxed for renting a car.
5 min read
Compare Tobacco Tax Data in Your State
Tobacco is the most highly taxed consumer product in the United States. The tools on this page allow you to explore state tax rates and the effects tax policy and tobacco regulations can have on state revenues, smuggling, and effective tax rates for different income groups.
2 min read
Excise Taxes Are Most Harmful to the Poor
Excise taxes are regressive, and other alternatives are frequently available to incentivize behavior change.
6 min read