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.
The highest state tax on cigarettes is levied by New York at $5.35 per pack of 20. The next highest tax jurisdiction is the District of Columbia at $5.07 per pack of cigarettes, followed closely by Maryland at $5.00 per pack, Rhode Island at $4.50 per pack, and Connecticut at $4.35 per pack.
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The Trump tariffs have not meaningfully altered the trade balance and amount to an average tax increase per US household of $900 in 2026.
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The ongoing economic uncertainty from global geopolitical threats, supply chain disruptions, rising interest rates, and lagging economic growth in many developed countries have highlighted the importance of private business investment.
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Retail prices make poor targets for excise tax policy, often reflecting factors that have little to do with the underlying reasons for which an excise tax is levied in the first place. Unfortunately, the World Health Organization (WHO) has a growing preference for using tax share of retail price (tax incidence) as a primary policy target.
6 min read
Policymakers are increasingly considering taxes on data processing and other businesses’ digital services, but these taxes increase costs at many stages of the production process for virtually all businesses, not just tech-oriented businesses.
7 min read
NYC’s congestion tolling has reduced congestion, raised money for the MTA, and sped up vehicles in the city. Its success has inspired proposals for congestion tolling in other major US cities, like Los Angeles and Washington, DC.
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Poland is currently moving forward with legislation aimed at introducing a windfall profits tax. In doing so, it is following a broader European trend of renewed interest in such taxes in response to rising fuel prices triggered by the conflict in the Middle East.
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As the alcohol industry innovates with newer products like high alcohol content beer or ready-to-drink cocktails, the efficacy of a categorical system continues to break down.
Short FormJust as many parts of American life have transformed over the past 250 years, so too has the federal tax system. While most taxes levied in the 18th century are still levied in some form today, the federal government’s reliance on them, the complexity of the tax code, and Americans’ overall tax burdens have shifted considerably.
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In recent years, several countries have taken measures to reduce carbon emissions, including instituting environmental regulations, emissions trading systems (ETSs), and carbon taxes.
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Short FormBritish taxation on the American colonies was a major catalyst for the American Revolution, but most of the tax revolts leading up to the war were in response to one tax type: excise taxes.
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Whether a sommelier or a casual enjoyer, wine drinkers may not be aware of just how much they are paying in taxes to uncork their drink of choice.
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Since digital services taxes generate little revenue, place the cost on European consumers and not on large digital companies as intended, and risk escalating trade disputes, policymakers should rethink their strategy.
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In the United States, taxes are the single most expensive ingredient in beer. The tax burden accounts for more of the final price of beer than labor and materials combined—the many different layers of applicable taxes combining to total as much as 40.8 percent of the retail price.
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Illinois plans to impose a complicated, legally fraught new social media tax based on a few pages of confused, contradictory, and almost laughably incomplete legislative text embedded in the new budget.
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Currently, the European Commission has plans to generate more tax revenue to fund the forthcoming MFF, the long-term budget running from 2028 to 2034. But the truth is, without serious reform, the EU isn’t ready for new taxation.
Oregon’s Extended Producer Responsibility program to incentivize recycling does so with a complicated and unprincipled series of regulations, including confidentially determined tax rates on various materials derived from a revenue goal.
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Alcohol taxes in Illinois have been broken for decades, and the state is now considering a “fix” that moves policy in the wrong direction.
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The significant disparity in tax rates across states underscores the complex tax and regulatory environment governing distilled spirits.
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Military action around the Strait of Hormuz has increased global oil prices. In response, policymakers around the world have put forward proposals targeting oil and gas producers who are seeing profits increase in the short run from the spike in prices.
5 min read