Center for Federal Tax Policy

Excise Taxes

Excise taxes are special taxes on specific goods or activities—such as gasoline, tobacco or gambling—rather than general tax bases such as income or consumption. Excise taxes are often included in the final price of products and services, and are often hidden to consumers.

Overall, excise taxes account for less than 10 percent of all federal receipts. All 50 states and many local municipalities levy excise taxes of various kinds. Studies show excise taxes are disproportionately borne by low-income taxpayers, making them one of the most regressive components of the U.S. tax system.


Related Articles

Tanning Tax Not So Hot

June 20, 2013

Links: Russian Tax Havens and Taxing Hybrid Cars

June 11, 2013

Obamacare’s “Cadillac Tax” Working as Planned

May 29, 2013

Tuesday Links: The IRS Controversy and Other Things

May 14, 2013

Another Year, another Obamacare Tax

May 13, 2013

Funding Growing Programs with Declining or Finite Revenue Sources

April 10, 2013

The ACA Medical Device Tax: Bad Policy in Need of Repeal

April 9, 2013

President Obama’s New Tax Increases

April 5, 2013

Tax Freedom Day® 2013 is April 18, Five Days Later Than Last Year

April 2, 2013

Obamacare Medical Device Tax Still Baffling Business

March 20, 2013

Selected Federal Rates, 2012 – 2013

March 14, 2013

Bowles Simpson Call for More Taxes, More Growth

February 20, 2013

Comments on Who Pays? A Distributional Analysis of the Tax Systems in All 50 States

February 20, 2013

Virginia House Passes Modified Version of Governor McDonnell’s Transportation Plan

February 6, 2013

The Carrot Rebellion

November 13, 2012

The Long Run Effect of Sin Taxes on Responsibility

September 28, 2012

ObamaCare “Penalty Tax” Now Estimated to Hit 6 Million Mostly Low- and Middle-Income Americans

September 19, 2012

Compliance with ObamaCare Estimated at 80 Million Man-hours

September 12, 2012

Written Testimony of Scott A. Hodge Before the House Ways and Means Committee Subcommittee on Oversight On the IRS’s Implementation of the Affordable Care Act September 11, 2012

September 11, 2012

Obamacare Taxes Now Estimated to Cost $1 Trillion Over 10 Years

July 26, 2012