April 25, 2019
In this Research & Commentary, Matthew Glans discusses a proposed millionaires tax in Washington State.
March 4, 2020
Proposal would increase cigarette taxes to $0.60 per pack, double the other tobacco products tax, and create a new tax on liquid nicotine at $0.066 per milliliter.
June 1, 2016
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.
October 1, 2007
See if this rule makes sense to you: If you want to help poor children, do not raise taxes on poor families.
June 10, 2010
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.
April 11, 2007
Alcohol, beer, tobacco, and other items have become big targets of tax-hiking lawmakers in recent years.
June 29, 2016
School Choice Weekly #142
September 10, 2008
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
November 1, 2000
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
May 3, 2010
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
February 9, 2016
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.
November 3, 2014
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.
July 5, 2007
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).
June 4, 2012
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
September 1, 2011
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.
May 30, 2019
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.
December 20, 2000
This paper, written by Fayetteville State University associate professor of accounting Robert W.
June 1, 1997
Washington, D.C., June 20, 1997 - Do excise taxes represent good or bad tax policy?
April 4, 2019
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.
April 23, 2019
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.
March 29, 2019
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.
March 22, 2019
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.
June 27, 2019
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.
February 22, 2019
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.
June 17, 2019
Language in 2020-21 operating budget would apply a 17 percent wholesale tax on e-cigarettes and vaping devices.
June 11, 2019
Proposed legislation would apply differing tax rates to e-cigarette products and require vape shops to be licensed by the state.
December 19, 2018
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.
April 9, 2019
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.
January 20, 2000
In this paper, published by the Journal of Accounting, Ethics & Public Policy, Seton Hall University professor Robert W.
October 1, 1998
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.
October 24, 2018
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.
March 15, 2019
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.
February 21, 2019
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,
December 19, 2018
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.
March 1, 2002
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.
November 9, 2018
Six Different Economy-Wide Price Scenarios, From $36 To $144 Per Ton, Modeled
June 22, 2018
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.
November 3, 2017
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.