Center for Global 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.


Featured Research

Gas Taxes in Europe

August 15, 2019

Reliance on Consumption Taxes in Europe

May 16, 2019

How High are Other Nations’ Gas Taxes?

May 2, 2019

Sources of Government Revenue in the OECD, 2019

April 23, 2019


Related Articles

Soda Taxes in Europe

September 5, 2019

Cigarette Taxes in Europe

August 22, 2019

Gas Taxes in Europe

August 15, 2019

Beer Taxes in Europe

August 8, 2019

Wine Taxes in Europe

August 1, 2019

Tax Reforms in Georgia 2004-2012

July 17, 2019

Reliance on Consumption Taxes in Europe

May 16, 2019

How High are Other Nations’ Gas Taxes?

May 2, 2019

Sources of Government Revenue in the OECD, 2019

April 23, 2019

A Small Victory on the Global Spread of Soda Taxes

June 15, 2018