Excise Taxes

Should Bottled Spring Water Be Subject to Severance, Extraction, or Excise Taxes?

Kentucky Legislature Overrides Governor’s Veto to Pass Tax Reform Package

By broadening bases while lowering rates, policymakers in Kentucky took a responsible approach to comprehensive tax reform.

Mississippi House Speaker Proposes “Tax Swap” to Fund Bridge Repair

Three Tax Plans Under Consideration in Missouri

Vaping Taxes by State, 2018

A variety of taxing methods and a wide range of rates indicates that there is little consensus on the best way to levy vapor taxes in the U.S.

Gross Receipts Taxes in the Marijuana Industry Found to Cause Distortionary Effects

States considering legalizing and taxing marijuana should pay attention to natural experiments occurring in states across the country.

Distilled Spirits Taxes by State, 2018

Facts and Figures 2018: How Does Your State Compare?

Facts and Figures is a one-stop data resource comparing the 50 states on over 40 measures of individual and corporate income taxes, sales taxes, excise taxes, property taxes, business tax climates, and more.

Kentucky Needs Tax Reform, Not Cigarette Tax Hikes

Watch: Tax Foundation Excise Tax Event

Mississippi’s Pro-Growth Tax Swap Proposal

Electric Vehicles Will Have a Long-Term Impact on the Gas Tax

In the wake of the Trump administration’s infrastructure plan, it’s worth considering how the gas tax will remain viable with the rise of electric vehicles.

How High Are Cigarette Tax Rates in Your State?

Agreement to Fund Government Delays Three Health Care-Related Taxes

A Brief Review of Federal Infrastructure Trust Funds

State Tax Changes That Took Effect on January 1, 2018

Trends in State Tax Policy, 2018

In 2018, trends to watch in state tax policy will include reductions in corporate tax rates, the spread of gross receipts taxes, new and lower taxes on marijuana, estate tax repeal, a wait-and-see approach on federal tax reform, and more.

The Health Impact of Alcohol Taxes

A proposal in the Senate tax reform bill to reduce alcohol taxes wouldn’t create the negative health consequences that some claim.

Wireless Taxes and Fees in 2017

A typical American household with four wireless phones paying $100 per month for wireless voice service can expect to pay about $221 per year in wireless taxes, fees, and surcharges.

Cigarette Taxes and Cigarette Smuggling by State, 2015

Excessive tax rates on cigarettes approach de facto prohibition in some states, inducing black and gray market movement of tobacco products into high-tax states from low-tax states or foreign sources.