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April 25, 2019
By Matthew Glans
In this Research & Commentary, Matthew Glans discusses a proposed millionaires tax in Washington State.
Tags
Taxes
June 1, 2016
By John E. Berthoud Ph.D.
Given the current focus in Washington on shifting our federal tax system towards consumption and away from productice activity, many in the states see this as a blessing to raise their consumption taxes.
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Taxes
Government Spending
October 1, 2007
By Michael L. Davis and Robert McTeer
See if this rule makes sense to you: If you want to help poor children, do not raise taxes on poor families.
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Taxes
June 29, 2016
By Joy Pullmann
School Choice Weekly #142
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Education
May 30, 2019
By Lindsey Stroud
Proposed legislation in Massachusetts would increase the excise tax on cigarettes by $0.50, double the tax on cigars, and create a 75 percent wholesale tax on electronic cigarettes and vaping devices.
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Alcohol & Tobacco
Taxes
June 10, 2010
By Kevin Neels
We have been asked to evaluate the effects of discriminatory car rental excise taxes on specific groups of customers; and on certain forms of economic activity related to the car rental industry.
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Taxes
Government Spending
April 11, 2007
By prepared by The Heartland Institute
Alcohol, beer, tobacco, and other items have become big targets of tax-hiking lawmakers in recent years.
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Taxes
Government Spending
June 27, 2019
By Matthew Glans
In this Research & Commentary, Matthew Glans examines a tax reform proposal in Ohio that would lower income taxes and why the cuts will help the state's economy.
Tags
Taxes
September 10, 2008
By Ralph Conner
Dear Editor: Regressive Tobacco Excise Taxes Smother Revenue Collections and Help Black Market Reporter Scott Rothschild could not de-smog the primary lessons from the governor's latest attempt to raise money for state-financed health care schemes by
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June 17, 2019
By Lindsey Stroud
Language in 2020-21 operating budget would apply a 17 percent wholesale tax on e-cigarettes and vaping devices.
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Alcohol & Tobacco
Taxes
April 23, 2019
By Lindsey Stroud
Proposed legislation would increase the state's excise tax on cigarettes to $3.50 per pack and apply an 81 percent wholesale tax on e-cigarettes and vaping devices.
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Alcohol & Tobacco
Taxes
April 4, 2019
By Lindsey Stroud
State Government Relations Manager Lindsey Stroud examines the effects of Pennsylvania's 40 percent wholesale tax on youth e-cigarette use, finding youth use increased in the year following the tax.
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Alcohol & Tobacco
Taxes
June 11, 2019
By Lindsey Stroud
Proposed legislation would apply differing tax rates to e-cigarette products and require vape shops to be licensed by the state.
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Alcohol & Tobacco
Taxes
March 29, 2019
By Arianna Wilkerson
Crumbling infrastructure in many states have prompted legislators to propose higher fuel taxes to fund road repairs. Fuel tax hikes should always be paired with other tax cuts and spending cuts.
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Government Spending
Taxes
March 22, 2019
By Lindsey Stroud
Legislation would add a 20 percent special excise tax on cigarette products and apply the state's privilege tax to e-cigarettes and vaping devices.
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Alcohol & Tobacco
February 22, 2019
By Lindsey Stroud
Proposal would increase the tax on beer by 345 percent, the tax on wine not from farm wineries by 1,032 percent, and the tax on distilled spirits by 227 percent in an effort to provide property tax relief.
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Alcohol & Tobacco
February 9, 2016
By Andrea Dillon
Indiana lawmakers are proposing to hike the state’s excise taxes on gasoline and cigarettes to generate more money for road construction and repair. The bill, sponsored by state Rep.
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Government Spending
Alcohol & Tobacco
Transportation
Taxes
November 1, 2000
By Bill Ahern
Convoys of protesting truckers, fast-rising gasoline prices, and the Presidential contest have focused attention on a type of tax that taxpayers are rarely aware of: excise taxes. Selected Excise Tax Rates on Fuel (per gallon) Gasoline 18.
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Taxes
Government Spending
May 3, 2010
By Phillip DeCicca
This study, originally published in the National Bureau of Economic Research’s April 2010 edition, uses individual-level data from the 2003, 2006, and 2007 Tobacco Use Supplements to the United States Census Bureau’s Current Population Survey to directly
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Government Spending
Alcohol & Tobacco
Taxes
November 3, 2014
By Jane G. Gravelle and Sean Lowry
The 2.3% medical device tax imposed by the Affordable Care Act (ACA; P.L. 111-148) in 2010 was one of a number of additional revenue-raising provisions to finance health reform.
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Health Care
April 9, 2019
By Matthew Glans
In this Research & Commentary, Matthew Glans examines the latest effort by Washington lawmakers to create a new tax on capital gains, a provision that would likely violate the state’s constitution.
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Taxes
Tags
Taxes
Government Spending
December 19, 2018
By Tim Benson
A study examining six potential carbon dioxide taxes found the levies would depress U.S. Gross Domestic Product (GDP) and hamper states’ efforts to improve and maintain critical infrastructure.
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Climate Change
Energy
March 15, 2019
By Matthew Glans
In this Research & Commentary, Matthew Glans discusses a proposed gas tax hike in Michigan that would make the state's gas tax rate the highest in the country.
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Taxes
Transportation
June 4, 2012
By Michael Ramlet, Robert Book, and Han Zhong
In this document from Operation Healthcare Choice, the authors write that the Medical Device Excise Tax (“device tax”) is a tax on all medical devices sold in the United States and a component of the Affordable Care Act (ACA), President Obama’s signature
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Taxes
Health Care
July 5, 2007
By The Heartland Institute Staff
What does children’s health insurance have to do with tobacco tax? That is the question some policymakers are asking as new revenue is sought for the State Children’s Health Insurance Program (SCHIP).
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Alcohol & Tobacco
Taxes
Government Spending
September 1, 2011
By Diana Furchtgott-Roth and Harold Furchtgott-Roth
One provision of the new healthcare law is a 2.3% excise tax on the medical deviceindustry which will take effect in 2013. This study estimates the potential effect of thedevice tax on employment in the medical device industry.
Tags
Taxes
Health Care
February 21, 2019
By Lindsey Stroud
Proposal to increase the state's tobacco tax and create a vaping tax disproportionately impacts lower income Nebraskans and is a disservice to public health,
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Alcohol & Tobacco
October 24, 2018
By Christopher Talgo
The Save American Workers Act (SAWA), which would reduce the heavy taxes levied under the Affordable Care Act (ACA), is under consideration in the U.S. House of Representatives.
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Health Care
December 20, 2000
By Robert W. McGee
This paper, written by Fayetteville State University associate professor of accounting Robert W.
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Taxes
Government Spending
June 1, 1997
Washington, D.C., June 20, 1997 - Do excise taxes represent good or bad tax policy?
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Taxes
Government Spending
December 19, 2018
By Matthew Glans
In this Research & Commentary, Matthew Glans examines a proposal in Anchorage, Alaska where policymakers are considering a ballot measure that would impose a 5 percent retail sales tax on alcohol.
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Taxes
November 9, 2018
By Tim Benson
Six Different Economy-Wide Price Scenarios, From $36 To $144 Per Ton, Modeled
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Energy
Environment
Climate Change
January 20, 2000
By Robert W. McGee
In this paper, published by the Journal of Accounting, Ethics & Public Policy, Seton Hall University professor Robert W.
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Government Spending
Taxes
Tags
Taxes
Government Spending
October 1, 1998
By Robert W. McGee
Excise taxes are used not only to raise revenue but also to alter or punish behavior. In many cases, excise taxes can be called "sin" taxes because they punish people for politically incorrect behavior like smoking and consuming alcoholic beverages.
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Taxes
Government Spending
June 22, 2018
By Matthew Glans
In this Research & Commentary, Matthew Glans examines a new tax measure recently approved to appear on Oregon’s 2018 ballot that would amend the Oregon Constitution to permanently prohibit the imposition of a tax on groceries.
Tags
Taxes
March 1, 2002
By Macki Sissoko
This paper, written by Norfolk State University associate professor of economics Macki Sissoko, examines how consumer demand for cigarettes was affected by cigarette tax rates.
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Taxes
Alcohol & Tobacco
November 18, 2019
By Lindsey Stroud
Legislation in the Bay State would ban flavored e-cigarettes, impose an excise tax on such products, as well as capping nicotine levels at 20 milligrams per milliliter.
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Alcohol & Tobacco
Taxes
Regulation
November 3, 2017
By Matthew Glans, Lindsey Stroud
In this Research & Commentary, Matthew Glans and Lindsey Stroud examines vaping bans and taxes and how they block what is for many smokers a viable method for quitting.
Tags
Taxes
 

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