Illinois’ Alcohol Tax Is Almost As Old as America. It Needs Reform.
As the alcohol industry innovates with newer products like high alcohol content beer or ready-to-drink cocktails, the efficacy of a categorical system continues to break down.
Expert
Jacob Macumber-Rosin
Excise Tax Policy Analyst
Latest Work
Blog
Short FormAmerica’s 250th: The Evolution of Excise Taxes
British taxation on the American colonies was a major catalyst for the American Revolution, but most of the tax revolts leading up to the war were in response to one tax type: excise taxes.
4 min read
Wine Taxes by State, 2026
Whether a sommelier or a casual enjoyer, wine drinkers may not be aware of just how much they are paying in taxes to uncork their drink of choice.
6 min read
Beer Taxes by State, 2026
In the United States, taxes are the single most expensive ingredient in beer. The tax burden accounts for more of the final price of beer than labor and materials combined—the many different layers of applicable taxes combining to total as much as 40.8 percent of the retail price.
7 min read
Oregon’s Recycling and Extended Producer Responsibility Programs Experience Rocky Rollout
Oregon’s Extended Producer Responsibility program to incentivize recycling does so with a complicated and unprincipled series of regulations, including confidentially determined tax rates on various materials derived from a revenue goal.
8 min read
Illinois Proposes Fixing Alcohol Taxes by Breaking Them Again
Alcohol taxes in Illinois have been broken for decades, and the state is now considering a “fix” that moves policy in the wrong direction.
6 min read
Distilled Spirits Taxes by State, 2026
The significant disparity in tax rates across states underscores the complex tax and regulatory environment governing distilled spirits.
9 min read
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
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
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
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
Online Sports Betting Could Be Lucrative for Alaska if New Legislation Gets the Taxes Right
Alaskan lawmakers are actively debating this session whether they should open their digital borders to the online sports betting market. If legalization is a step Alaska decides to take, the right tax mix could result in notable fiscal advantages for the state.
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
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
State Tax Changes Taking Effect January 1, 2026
Forty-three states will ring in 2026 with notable tax changes. Eight states will see reduced individual income tax rates in the new year while four states will see reduced corporate income tax rates.
30 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
How to Refuel the Highway Trust Fund
Examples from other countries and US states show that well-designed user fees can fund transportation infrastructure effectively.
19 min read