![sports betting bill](https://taxfoundation.org/wp-content/uploads/2020/05/baseball-3-300x201.jpg)
Ulrik was Director of Excise Tax Policy with the Center for State Tax Policy at the Tax Foundation. His focus was on excise taxation and supporting the team developing principled positions on various excise taxes ranging from gasoline to tobacco.
Prior to joining the Tax Foundation, Ulrik worked in tobacco, finance, and public relations. He has a master’s degree in business administration from Copenhagen Business School and has always been interested in public policy—he has been involved in local politics since high school.
Ulrik was born and raised in Copenhagen, but now resides in Washington, D.C. with his wife and infant daughter. In his spare time he enjoys playing and watching soccer, as well as traveling.
Latest Work
![sports betting bill](https://taxfoundation.org/wp-content/uploads/2020/05/baseball-3-300x201.jpg)
![](https://taxfoundation.org/wp-content/uploads/2020/04/California-golden-gate-e1587750341429-300x200.jpg)
![windfall profits tax windfall tax excess profits tax windfall taxes definition oil prices](https://taxfoundation.org/wp-content/uploads/2020/04/linkedin-In-Stream_Wide___oil-rig-1-e1587738500666-300x158.jpg)
Historic Oil Price Burns Hole in State Budgets
Alaska and North Dakota collect revenue primarily from oil-related taxes. These states must start thinking about how to plan for an era of reduced oil revenue.
5 min read![Digital tax debate, Digital taxes around the world, Digital economy taxes](https://taxfoundation.org/wp-content/uploads/2020/04/digital-internet-work-technology-e1587071388784-300x200.jpg)
States Should Be Allowed to Levy Sales Taxes on Internet Access
On July 1, sales taxes levied on internet access in six states—Hawaii, New Mexico, Ohio, South Dakota, Texas, and Wisconsin—will become illegal under the provisions of the Permanent Internet Tax Freedom Act (PITFA)
4 min read![payroll tax cut, payroll taxes](https://taxfoundation.org/wp-content/uploads/2016/07/money-invest-dollar-300x200.jpeg)
Can States Close Budget Deficits with Excise Tax Hikes?
We examine whether excise taxes are a solution to budget deficits, and while the short answer to that question is no, there are of course nuances. Excise taxes can play a role in state revenues even as policymakers appreciate that excise taxes are not viable long-term revenue tools for general spending priorities.
21 min read![2022 Kentucky budget tax reform proposals 2022 Kentucky tax reform plan Kentucky legislature, Kentucky tax on vapor products, Kentucky tax reform](https://taxfoundation.org/wp-content/uploads/2018/04/AdobeStock_41490618-e1523890239503-300x200.jpeg)
![excise tax on firearms, tax on fishing gear, tax on hunting gear, conservation](https://taxfoundation.org/wp-content/uploads/2020/04/fish-hunt-wildlife-conservation-e1586201982990-300x200.jpg)
A Good Excise Tax
4 min read![](https://taxfoundation.org/wp-content/uploads/2020/03/State-Tracker-Front-Page-Smaller-02-e1585058862781-300x200.png)
Tracking State Legislative Responses to COVID-19
Many states are racing to pass budgets, emergency COVID-19 supplemental appropriations, and other must-pass legislation as quickly as possible. We’re tracking the latest state legislative responses to the coronavirus crisis.
66 min read![Fewer people driving means fewer people buying gasoline, which could be detrimental to motor fuel excise tax revenue for federal and state governments. The coronavirus pandemic is affecting most aspects of the economy, and motor fuel consumption is no exception. As social distancing recommendations, shelter-in-place-orders, and quarantines have upended American life in an effort to slow the spread of the virus, road traffic has declined dramatically around the country. Traffic drops means less motor fuel excise revenue](https://taxfoundation.org/wp-content/uploads/2020/03/linkedin-In-Stream_Wide___highway-empty-covid19-transportation-gas-min-e1585663602653-300x158.jpeg)
Gas Tax Revenue to Decline as Traffic Drops 38 Percent
Fewer people driving means fewer people buying gasoline, which may have positive effects on air pollution but could be detrimental to motor fuel excise tax revenue for federal and state governments.
4 min read![State sports betting tax revenue, sports betting state tax](https://taxfoundation.org/wp-content/uploads/2019/01/baseball-mlb-sports-betting-e1553780331997-300x200.jpg)
Sports Betting During a Pandemic
5 min read![](https://taxfoundation.org/wp-content/uploads/2020/02/linkedin-In-Stream_Wide___Denmark_flag_50-300x158.jpeg)
Denmark Unplugs the Economy
Denmark, a high-tax country with 5.5 million citizens, has implemented policies designed to avoid layoffs and bankruptcies and basically unplug the economy during the pandemic.
4 min read![excise tax definition suspending the gas tax proposal Kentucky's gas tax road funding, Kentucky gas tax bill](https://taxfoundation.org/wp-content/uploads/2020/03/linkedin-In-Stream_Wide___gas-station-300x158.jpg)
What Happens with State Excise Tax Revenues During a Pandemic?
States will have to consider the effects of the COVID-19 pandemic on their excise tax revenues, including from gas taxes, tobacco taxes, and alcohol taxes.
7 min read![New York Tax, New York data tax, New York tax on data,](https://taxfoundation.org/wp-content/uploads/2017/01/new-york-city-nyc-1-e1591113487843-300x200.jpg)
New York’s Road to Legalized Marijuana
4 min read![Maine water extraction tax](https://taxfoundation.org/wp-content/uploads/2019/03/water-extraction-tax-maine-water-extraction-tax-2-300x258.jpg)
![How high are vapor taxes in your state? State nicotine tax rates, state taxes on nicotine products](https://taxfoundation.org/wp-content/uploads/2020/01/Nicotine-1.2019-FV-01-300x259.png)
Excise Taxes on Vapor Products Are Trending
While lawmakers are working through the design of vapor tax proposals, they must thread the needle between protecting adult smokers’ ability to switch and barring minors’ access to nicotine products. A good first step is creating appropriate definitions for the new nicotine products to avoid unintended disproportionate taxation based on design differences or bundling.
7 min read![Maryland digital advertising tax litigation Maryland internet freedom actregulations Maryland digital advertisement tax, Maryland digital tax, Maryland digital advertising tax](https://taxfoundation.org/wp-content/uploads/2020/03/linkedin-In-Stream_Wide___Maryland-annapolis-capitol-e1583940370364-300x158.jpeg)
![Ohio commercial activity tax, Ohio gross receipts tax, Ohio business tax reform](https://taxfoundation.org/wp-content/uploads/2020/03/Ohio-Columbus-capitol-e1583874817733-300x200.jpeg)
![State sports betting, states with sports betting, legal sports betting states](https://taxfoundation.org/wp-content/uploads/2020/03/Sports-Betting-March-2020-fv2-01-e1583255796808-300x261.png)
![Maryland digital advertising tax litigation internet tax, Maryland digital ad tax, Maryland tax increases and Maryland tax proposals 2021](https://taxfoundation.org/wp-content/uploads/2020/01/Maryland-e1579127508658-300x200.jpeg)
Maryland Legislature Seeks Revenue with Risky Proposals
One notable consequence of high state tobacco excise tax rates is increased smuggling as people procure discounted products from low-tax states and sell them in high-tax states. Smugglers wouldn’t have to look far to find cheaper smokes. All of Maryland’s neighboring states have rates lower than $4 per pack, including Virginia ($1.20) and West Virginia ($0.30). Such an increase would impact the many small business owners operating vape shops around the state and convenience stores relying heavily on vapers as well as tobacco sales.
7 min read![Maryland sales tax hike on businesses proposed by state lawmakers](https://taxfoundation.org/wp-content/uploads/2020/02/Maryland-capitol-Annapolis-e1582560389223-300x183.jpeg)