Excise Taxes

How High are Other Nations’ Gas Taxes?

Colorado Bill Would Put Vapor and Cigarette Tax Increases on November Ballot

Recreational Marijuana Taxes by State, 2019

Minnesota Considers $1.35 Billion Biennial Tax Increase

Sources of Government Revenue in the OECD, 2019 Update

OECD countries have on average become more reliant on consumption taxes and less reliant on individual income taxes. These policy changes matter, considering that consumption-based taxes raise revenue with less economic damage and distortionary effects than taxes on income.

Why State-for-Local Tax Swaps Are So Hard to Do

An Analysis of Senator Warren’s ‘Real Corporate Profits Tax’

Sen. Elizabeth Warren introduced a 7 percent surtax on corporate profits called the “Real Corporate Profits Tax.” We estimate that this tax would reduce the incentive to invest in the United States, and result in a 1.9 percent smaller economy, a 3.3 percent smaller capital stock, and 1.5 percent lower wages. The surtax would raise $872 billion between 2020 and 2029 on a conventional basis and $476 billion on a dynamic basis. The tax would make the tax code more progressive, but it would fall on taxpayers in every income group.

What Percentage of Lottery Winnings Would be Withheld in Your State?

Texas Proposal to Tax Peer-to-Peer Car Sharing is Creative but Misses the Mark

Recapping the 2019 Arkansas Tax Reform

How High Are Cigarette Taxes in Your State?

Cigarette taxes around the country are levied on top of the federal rate of $1.0066 per 20-pack of cigarettes. As of 2016, taxes accounted for almost half of the retail cost of a pack of cigarettes.

How Much Does Your State Collect in Excise Taxes Per Capita?

Florida Should Reevaluate a Proposal to Extend Rental Car Excise Taxes onto Peer-to-Peer Car Shares

On Gas Taxes, Kentucky Kicks the Can Down the Road

Reforming Rental Car Excise Taxes

The growing number of options that travelers have for rental cars, including peer-to-peer car-sharing arrangements, is an opportunity for policymakers to revisit the policy rationale for these discriminatory taxes.

Income Tax Credits Paired with Numerous Tax Increases in Wisconsin Gov. Evers’ Budget

Facts and Figures 2019: How Does Your State Compare?

Our updated 2019 edition of Facts & Figures serves as a one-stop state tax data resource that compares all 50 states on over 40 measures of tax rates, collections, burdens, and more.

Maine’s Water Extraction Tax Proposal Is Poor Tax Policy

Taxing the extraction of water does not make sense as an excise tax and does not make sense as a mechanism to finance rural broadband and public education.

Washington’s Vapor Tax Proposal Would Discourage Alternatives to Smoking

How Do Transfers and Progressive Taxes Affect the Distribution of Income?

Federal tax rates vary by income group and tax source. The federal tax system redistributes income from high- and low-income taxpayers.