![France wine tax, French wine tax, Spanish Wine, Portuguese wine, Greek wine, Wine taxes in Europe, European countries well-known for their wines](https://taxfoundation.org/wp-content/uploads/2020/06/Wine-June-2020-FV-01-297x300.png)
All Related Articles
![France wine tax, French wine tax, Spanish Wine, Portuguese wine, Greek wine, Wine taxes in Europe, European countries well-known for their wines](https://taxfoundation.org/wp-content/uploads/2020/06/Wine-June-2020-FV-01-297x300.png)
![State wine taxes, State excise tax rates on wine, state wine tax rates 2020](https://taxfoundation.org/wp-content/uploads/2020/06/Wine-June-2020-dv2-01-300x287.png)
How High are Wine Taxes in Your State?
2 min read![](https://taxfoundation.org/wp-content/uploads/2020/06/linkedin-In-Stream_Wide___highway-infrastructure-spending-proposals-business-roads-e1592936028692-300x158.jpeg)
Economic Analysis of Financing Options for Infrastructure Spending Proposals
Our analysis shows that the economic benefits of federal investment in productivity-enhancing infrastructure may be undercut by the negative effects of the financing of those investments, such as when the corporate income tax is increased.
6 min read![Michigan income tax reform Michigan tax reform 2022 Michigan corporate income tax proposal Michigan corporate tax cut Michigan corporate income tax cut Michigan business tax cut](https://taxfoundation.org/wp-content/uploads/2019/12/Michigan-capitol-e1576780012574-300x200.jpeg)
Michigan Vapor Tax Bill Gets It Half-Right
In line with the nationwide trend of taxing vapor products, the Michigan Senate has passed a new 18 percent tax on vapor products. These taxes are often intended to achieve a two-fold goal: deterring youth use and raising revenue. The Michigan bill is no exception.
4 min read![Vehicle miles traveled tax VMT tax, motor fuel tax, transportation funding, highway trust fund economic impact of increased infrastructure spending](https://taxfoundation.org/wp-content/uploads/2017/01/gas-tax-infrastructure-rental-car-highway-2-small-e1568149025428-300x197.jpeg)
Cautionary Notes from CBO on the Effects of Federal Investment
Based on the CBO’s assessment of the economic and budgetary effects of federal investment, lawmakers should look to spur private sector investment rather than try to enact a massive federal infrastructure bill.
5 min read![broadband internet, digital capital investment, tax policy, and infrastructure, telecom, 5g internet](https://taxfoundation.org/wp-content/uploads/2020/06/linkedin-In-Stream_Wide___5g-internet-telecom-digital-infrastructure-e1592409727457-300x158.jpeg)
What the Internet Can Teach Us About Capital Investment, Infrastructure, and Tax Policy
The lockdowns imposed in response to the COVID-19 pandemic induced an increase in demand for broadband internet, as work from home and other social distancing measures pushed people to spend more time online. As broadband becomes a more important piece of America’s infrastructure, it makes sense to look at tax policy that will help drive more investment and better service.
2 min read![state distilled spirits excise tax rates 2020 state liquor taxes](https://taxfoundation.org/wp-content/uploads/2020/06/Distilled-Spirits-2020-FV-01-01-300x286.png)
Distilled Spirits Taxes by State, 2020
2 min read![Colorado proposition 121 Colorado proposition FF Colorado income tax reduction or cut election results 2021 tax ballot measures Colorado proposition 119 Colorado proposition 120 Colorado proposition CC, Colorado TABOR, Colorado public education, Colorado education funding](https://taxfoundation.org/wp-content/uploads/2019/10/Colorado-capitol-3-e1570734931243-300x200.jpeg)
Colorado Tobacco Tax Bill Includes Positive Change
While it is understandable that lawmakers and organizers are worried about Colorado’s financial situation, they should remember that narrow taxes are volatile and disrupt markets. Excise taxes can play a role in state revenues even as policymakers appreciate that excise taxes are not viable long-term revenue tools for general spending priorities.
4 min read![Sports betting tax treatment of sports betting operators and gross gaming revenue](https://taxfoundation.org/wp-content/uploads/2020/06/linkedin-In-Stream_Wide___basketball-sports-betting-300x158.jpg)
Sports Betting Will Not Solve State Budget Crises
The pandemic has left states in dire straits financially and lawmakers are getting creative in their pursuit of new revenue sources. However, it’s unlikely that revenue from sports betting will have any meaningful impact on budget shortfalls
3 min read![state excise taxes on recreational marijuana 2020, state marijuana tax rates, state recreational marijuana tax rates, state cannabis taxes](https://taxfoundation.org/wp-content/uploads/2020/06/Marijuana-June-2020-FV-01-300x298.png)
![Schumer marijuana bill recreational marijuana tax revenue by state](https://taxfoundation.org/wp-content/uploads/2021/01/marijuana-money-revenue-e1610553093550-300x200.jpeg)
A Road Map to Recreational Marijuana Taxation
As more states consider legalization of recreational marijuana, lawmakers should take note of the experiences of the states already allowing legal sales and consumption.
66 min read![principled EU tax policy and EU tax fraud and EU tax avoidance President von der leyen](https://taxfoundation.org/wp-content/uploads/2018/12/eu4-enhanced-300x200.jpg)
![state vapor taxes, vaping taxes by state, vape taxes by state, state vapor taxes, vapor taxes in your state](https://taxfoundation.org/wp-content/uploads/2020/06/Vaping-Taxes-June-2020-fv3-01-300x259.png)
Vaping Taxes by State, 2020
Many states may be looking toward vapor and other excise taxes to fill budget holes caused by the coronavirus crisis. While those areas may represent untapped revenue sources for many states, taxing those activities is unlikely to raise much revenue in the short term.
3 min read![sports betting bill](https://taxfoundation.org/wp-content/uploads/2020/05/baseball-3-300x201.jpg)
![](https://taxfoundation.org/wp-content/uploads/2020/05/Alberto_Alesina_2013-217x300.jpg)
Lessons from Alberto Alesina for U.S. Lawmakers
Alesina’s work suggests that raising taxes to reduce the federal deficit and national debt would be an economic mistake. The less economically damaging path is to cut spending, what some have called austerity policies.
3 min read![](https://taxfoundation.org/wp-content/uploads/2020/04/California-golden-gate-e1587750341429-300x200.jpg)
![Virginia local option sales tax](https://taxfoundation.org/wp-content/uploads/2017/01/virginia-300x200.jpg)
April 24th Afternoon State Tax Update
Virginia enacted a biennial budget, which includes a new excise tax on “skill games.” Meanwhile, Arizona and Connecticut announced plans to convene in special sessions later this year while Oklahoma gets the green light to use rainy day fund money to close budget gaps.
4 min read![windfall profits tax windfall tax excess profits tax windfall taxes definition oil prices](https://taxfoundation.org/wp-content/uploads/2020/04/linkedin-In-Stream_Wide___oil-rig-1-e1587738500666-300x158.jpg)
Historic Oil Price Burns Hole in State Budgets
Alaska and North Dakota collect revenue primarily from oil-related taxes. These states must start thinking about how to plan for an era of reduced oil revenue.
5 min read![](https://taxfoundation.org/wp-content/uploads/2023/07/main_street-300x225.png)
The Weird Way Taxes Impact Behavior
Learn about how taxes can influence human behavior through the power of incentives. See how different tax policies have impacted everything around us, including the buildings we live in, the cars we drive, and even what we eat and wear. Gain a deeper appreciation for the importance of designing tax policies that encourage positive economic behaviors.
![](https://taxfoundation.org/wp-content/uploads/2023/07/cash-register-1885558-300x225.png)
The Three Basic Tax Types
Discover the three basic tax types—taxes on what you earn, taxes on what you buy, and taxes on what you own. Learn about 12 specific taxes, four within each main category. Develop a basic understanding of how these taxes fit together, how they impact government revenues and the economy, and where you may encounter them in your daily life.