Research Report Excise Taxes
From The Encyclopedia of Taxation and Tax Policy
J. Fred Giertz
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Excise taxes are levied on the manufacture, sale, or consumption of a single good or service or on a relatively narrow range of goods or services. They are an example of what have been traditionally called indirect taxes: taxes that are imposed on a transaction rather than directly on a person or corporation. Excise taxes are narrowly based consumption taxes, as compared with broad-based taxes such as a general sales tax or an expenditure tax. This article details the rationale for, economic impacts and use of excise taxes.
Research Areas Economic mobility and inequality Taxes and budgets
Tags Fiscal policy Federal budget and economy Campaigns, proposals, and reforms Federal tax issues and reform proposals
Policy Centers Income and Benefits Policy Center