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Ulrik Boesen

Ulrik Boesen

Director of Excise Tax Policy

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

e-cigarette tax, taxing nicotine products, nicotine tax, vaping, vapor

Banning Flavored Tobacco Could Have Unintended Consequences

The prospect of a ban on flavored tobacco and nicotine products highlights the complications of contradictory tax and regulatory policy, the instability of excise taxes that go beyond pricing in the cost of externalities, and the public risks of driving consumers into the black market through excessive taxation or regulation.

6 min read
e-cigarette tax, taxing nicotine products, nicotine tax, vaping, vapor

Taxing Nicotine Products: A Primer

New nicotine products, along with a greater consciousness about the dangers of smoking, have prompted millions to give up smoking. This has contributed to federal and state excise tax collections on tobacco products declining since 2010. Our new report outlines the best way to tax nicotine products based on health outcomes and revenue stability.

49 min read
Virginia local option sales tax

Virginia Governor Looks to Excise Taxes

The proposed budget reflects a growing trend as policymakers across the country look to excise taxes as long-term solutions to budget woes. While excise taxes can be a part of the revenue picture, they are not a sustainable revenue source due to their narrow base, which is easily affected by changes in consumer behavior or market conditions.

2 min read
Cell phone, Wireless consumers face excess Tax Burdens

Wireless Taxes and Fees Jump Sharply In 2019

Wireless taxes, fees, and surcharges make up over 20% of the average customer’s bill–the highest rate ever. Illinois has the highest wireless taxes in the country at over 30%, followed by Washington, Nebraska, New York, and Utah. How high are cell phone taxes in your state?

36 min read