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

Wireless Taxes and Fees in 2017

November 8, 2017

Soda Tax Experiment Failing in Philadelphia Amid Consumer Angst and Revenue Shortfalls

August 3, 2017

How Are Your State’s Roads Funded?

July 13, 2017

Ohio Illustrated: A Visual Guide to Taxes & The Economy

June 7, 2017

How Stable is Cigarette Tax Revenue?

May 10, 2017


Related Articles