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.
Creative destruction—coined by famed economist Joseph Schumpeter—is the idea that new innovations disrupt and “destroy” existing economic structures as they create better and more efficient products and processes.
4 min read
Sean Bray interviewed Dr. Sérgio Vasques, Professor of Tax Law at the Catholic University of Lisbon and former Portuguese Secretary of State for Tax Affairs, about the future of the EU tax mix.
7 min read
The most effective way to tax alcoholic beverages is to tax according to alcohol content, rather than beverage type.
5 min read
Sean Bray interviewed Professor of Tax Law at the Lisbon School of Law of the Catholic University of Portugal, Dr. Miguel Correia, about the future of the EU tax mix.
12 min read
Excise taxes generate more than two trillion dollars worldwide each year. While tying an excise tax revenue source to a specific expenditure program can be a best practice, the efficiency depends on the revenue source, the spending program, and why the excise tax was implemented in the first place.
6 min read
Taxing carbon emissions could leave decisions about reducing greenhouse gases to the market.
Public health organizations continue to push for excise taxes on sugar-sweetened beverages (SSBs). Several governments around the globe already levy an excise tax on sugary beverages.
5 min read
Senator Bernie Moreno’s (R-OH) Halting International Relocation of Employment (HIRE) Act is a proposal to discourage US companies from outsourcing jobs and services abroad for products consumed by Americans.
7 min read
Wireless consumers continue to be burdened with high taxes, fees, and government surcharges in many states and localities throughout the country.
14 min read
Sean Bray interviews Dr. Jean-Philippe van West, Professor of International and European tax law at Vrije Universiteit Brussel, about the future of the EU tax mix.
10 min read
With much of the continent celebrating Oktoberfest, it is a great time to examine beer taxes across Europe. Hefty beer taxes increase the price consumers pay for their libations.
5 min read
Legal sports betting has grown rapidly since the Supreme Court granted states the ability to establish online sports betting markets in Murphy vs. NCAA in 2018.
6 min read
Countries and global organizations should recognize the harms caused by cigarette smuggling and the fact that this illicit trade is a direct result of exorbitant tax policies.
5 min read
While the OBBBA brings some stability by making many of the TCJA’s reforms permanent, it generally fails to reform the tax code’s accumulating complexity.
31 min read
As energy prices have declined, European countries have switched the focus of their windfall profits taxes—a one-time tax levied on a company or industry when economic conditions result in large, unexpected profits—from energy providers to the banking and financial sector.
6 min read
California levies the highest tax on gasoline at 70.9 cents per gallon (cpg), followed by Illinois at 66.4 cpg and Washington at 59.0 cpg.
8 min read
In a surprising tax code alteration that has frustrated Americans who enjoy gambling, a provision in the One Big Beautiful Bill Act limits gambling losses that can be used to offset gambling winnings to 90 percent of their value. This provision introduces a steep tax penalty for professional gamblers and certain casual bettors.
5 min read
As the market share of electric vehicles (EVs) on the road grows, the gas tax’s ability to fund road projects and decrease traffic congestion erodes. Both federal and state real tax revenue per vehicle mile traveled has been on a steady decline for decades, creating a fiscal gap for road expenditures even as the demand for road infrastructure improvements has grown.
5 min read
Even if tobacco tax increases generate more revenue in the short run, the shrinking tax base guarantees long-run revenue declines.
7 min read