Skip to content
U.S.
Europe
Subscribe
Donate
Research
Research Areas
Federal Tax
State Tax
Global Tax
EU Tax
All Research
Experts
Featured Projects
Tracking 2024 Presidential Tax Plans
Tax Reforms for Growth and Opportunity
Federal Tax Modeling
State Reforms for Mobility and Modernization
State Business Tax Climate Index
International Tax Competitiveness Index
European Tax Policy Scorecard
Featured Issues
Global Tax Deal
2024 Election
Cost Recovery
State Tax Trends
Taxes & Inflation
Taxes on Savers & Investors
Tariffs & Trade
Latest Research
The Impact of High Inflation on Tax Revenues across Europe
31 min read
Experts
Data
Data Areas
Federal Tax
State Tax
Global Tax
EU Tax
All Data
Featured Projects
Facts & Figures: How Does Your State Compare?
Federal Income Tax Brackets
Who Pays Federal Income Taxes
Calculator: How 2025 Expirations Will Affect You
State and Local Tax Burdens
Corporate Tax Rates Around the World
Featured Issues
State Data Explorer
Country Data Explorer
State Tax Maps
European Tax Maps
Latest Data
Tax Subsidies for R&D Expenditures in Europe, 2024
3 min read
Blog
Education
Tax Terms Glossary
Explainer Videos
The Deduction
Podcast
The Short Form Blog
Our Principles
Classroom Resources
Primers
Case Studies
Lesson Plans
Legislative Courses
Tax Foundation University
State Tax Policy Boot Camp
Featured Resources
The Three Basic Tax Types
Not All Taxes Are Created Equal
History of Taxes
10 Common Tax Myths, Debunked
A Carbon Tax, Explained
Common Tax Questions, Answered
Featured Term
Base Erosion and Anti-Abuse Tax (BEAT)
Events
About Us
About Us
Our Principles
Contact Us
Staff
Meet Our Team
Meet Our Experts
Meet Our Board
Careers
Job Openings
Internships
Support Our Work
Donate Today
Ways to Give
Donor FAQ
Planned Giving
Start typing to search...
Home
•
About
•
Staff & Board
•
Dwight R. Lee, Ph.D.
Dwight R. Lee, Ph.D.
Latest Work
Research
May 1, 1997
July 24, 2023
The Use and Abuse of Excise Taxes
2 min read
