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. 

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EU cigarette tax rates, Cigarette taxes in the EU, Excise duties on Tobacco European Union
Data
Europe

Cigarette Taxes in Europe, 2020

Ireland and the United Kingdom levy the highest excise duties on cigarettes in the European Union (EU), at €8.00 ($8.95) and €6.83 ($7.64) per 20-cigarette pack, respectively. This compares to an EU average of €3.22 ($3.61). Bulgaria (€1.80 or $2.01) and Slovakia (€2.07 or $2.32) levy the lowest excise duties.

3 min read
Blog

Improved Cost Recovery Is A Wide-Ranging Policy Solution

Rather than limit improvements to certain sectors, lawmakers could pursue a broader policy of full expensing for all capital investment and neutral cost recovery for structures and clear the tax policy hurdles that currently stand in the way of private investment.

3 min read
2020 state tax rates and changes as of July 1, 2020, 2020 tax changes, 2020 state tax changes as of July 1, 2020
Research

State Tax Changes Effective July 1, 2020

Nineteen states had notable tax changes take effect on July 1, 2020. Pandemic-shortened sessions contributed to less—and different—activity on the tax front than is seen in most years, and will likely yield an unusually active summer and autumn, with many legislatures considering new measures during special sessions.

12 min read
Pennsylvania legalize marijuana, Pennsylvania recreational marijuana tax, New Mexico legalize marijuana, New Mexico recreational marijuana tax, states taxing marijuana
Blog

Montana Voters Will Decide on Recreational Marijuana

Montana could vote to legalize and tax recreational marijuana in November, bringing in an estimated $39 million by 2025, but would the move help with short-term budget issues?

4 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
Blog

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
Blog

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