Skip to content

Excise Taxes

Our dedicated excise tax experts, Adam Hoffer and Jacob Macumber-Rosin, provide leading tax policy research, analysis, and commentary of the latest proposals and trends related to excise taxes. Explore the vast and changing world of excise taxation. 

Learn more with TaxEDU

All Related Articles

Full TCJA extension fiscal challenges highlighted by latest CBO projections

Making the Corporate Alternative Minimum Tax Less Silly

While it would be more expensive than just a fix, and, on the margin, Congress should be looking for pay-fors rather than more tax cuts, full CAMT repeal may be much less expensive than previously thought.

4 min read
EV Tax Changes in the Budget Reconciliation Bill | Tax Foundation

Fixing Highway Funding in the Reconciliation Package

The EV fee in the reconciliation package would help the fiscal situation but would overcorrect the hole in the gas tax base EVs create. There are intermediate options, such as VMT taxes for EVs and commercial traffic or pairing flat EV fees with gas and diesel tax increases, that would be incrementally better than the reconciliation package’s approach.

7 min read
distilled spirits taxes by state 2025, state liquor taxes and state alcohol taxes

Distilled Spirits Taxes by State, 2025

The significant disparity in tax rates across states underscores the complex tax and regulatory environment governing distilled spirits.

6 min read
One Big Beautiful Bill Pros Cons

The Good, the Bad, and the Ugly in the One, Big, Beautiful Bill

Republicans have advanced legislation to extend many provisions of the 2017 Tax Cuts and Jobs Act (TCJA) alongside dozens of new provisions. Any comprehensive tax legislation is going to have its wrinkles, and the “One, Big, Beautiful Bill” is no different.

8 min read
Fiscal Forum: Future of the EU Tax Mix Jost Heckemeyer

Fiscal Forum: Future of the EU Tax Mix with Dr. Jost Heckemeyer

Sean Bray interviewed Professor of Business Accounting and Taxation at the University of Kiel, Jost Heckemeyer, about the future of the EU tax mix. The interview shows that there is a trade-off between stability and flexibility in European tax policymaking. It also shows that there ought to be a balance between fairness and competitiveness when thinking about improving tax policy.

16 min read
The One Big Beautiful Bill Explained

The One Big Beautiful Bill, Explained

We break down the House GOP’s One, Big, Beautiful Bill—a sweeping tax package designed to extend key parts of the 2017 Tax Cuts and Jobs Act before they expire in 2026.

Exorbitant Federal Sports Betting Tax Could Kill the Legal Market Online Sports Gambling and Wagering SportsBooks

Exorbitant Sports Betting Taxes Could Kill the Legal Market

The unique complexities of tax design for sports betting excise taxes make optimal tax design particularly challenging. Any reforms to the federal sports betting tax should ensure that both bettors and operators find legal markets more attractive than illicit markets.

6 min read
State and Local Tax Collections Per Capita by State, 2025 State and Local Tax Burdens by State

State and Local Tax Collections Per Capita by State, 2025

According to the latest economic data from the US Census Bureau, the average per capita state and local tax burden is $7,109. However, collections vary widely by state, reflecting differences in tax rates and bases, natural resource endowments, the scale and scope of taxable economic activity in each state, and residents’ political preferences.

5 min read
Intoxicating Hemp Tax Treatment and Policy Reform Options for THC

Tax Treatment of Hemp and Other Intoxicants

Hemp, intoxicating or otherwise, is a growing market that needs to be addressed with tax policy. A well-designed tax will generate tax revenues for states while improving public health by shifting consumers away from illicit markets.

5 min read
Washington Carbon Tax on Cigarettes Washington Tobacco Flavor Ban

A Carbon Tax on Cigarettes in Washington State?

Among the many other tax proposals being considered in Washington this year, policymakers have proposed separate bills that would impose a carbon tax on cigarettes and implement a state-wide flavor ban on tobacco products.

3 min read
Soda Tax Plans Won’t Fix Global Health like Obesity Sugar Tax and Sugary Drink Tax

Soda Taxes Won’t Fix Global Health

The empirical evidence thus far on sugar-sweetened beverage taxes fails to support claims that these taxes will create substantial health benefits. At the same time, their structural limitations make them ill-suited for generating stable, equitable revenue.

54 min read