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<title>Excise</title>

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<span id="openzim-page-title" class="mw-page-title-main"><span class="mw-page-title-main">Excise</span></span>

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</style><table class="sidebar sidebar-collapse nomobile nowraplinks hlist"><tbody><tr><td class="sidebar-pretitle">Part of a series on</td></tr><tr><th class="sidebar-title-with-pretitle"><a href="Tax" title="Tax">Taxation</a></th></tr><tr><td class="sidebar-image"><span typeof="mw:File"></span></td></tr><tr><td class="sidebar-above">

An aspect of <a href="Fiscal_policy" title="Fiscal policy">fiscal policy</a></td></tr><tr><td class="sidebar-content">

<ul><li><a href="Economic_justice" title="Economic justice">Economic justice</a></li>

<li><a href="Government_revenue" title="Government revenue">Government revenue</a></li>

<li><a href="Property_tax_equalization" title="Property tax equalization">Property tax equalization</a></li>

<li><a href="Tax_revenue" title="Tax revenue">Tax revenue</a></li>

<li><a href="Non-tax_revenue" title="Non-tax revenue">Non-tax revenue</a></li>

<li><a href="Tax_bracket" title="Tax bracket">Tax bracket</a>

<li><a href="Income_tax_threshold" title="Income tax threshold">Tax threshold</a></li>

<li><a href="Taxation_as_theft" title="Taxation as theft">Taxation as theft</a></li>

<li><a href="Tax_shift" title="Tax shift">Tax shift</a></li>

<li><a href="Tax_advantage" title="Tax advantage">Tax advantage</a></li>

<li><a href="Tax_incentive" title="Tax incentive">Tax incentive</a></li>

<li><a href="Tax_reform" title="Tax reform">Tax reform</a>

<ul><li><a href="Double_taxation" title="Double taxation">Double taxation</a></li></ul></li>

<li><a href="Tax_harmonization" title="Tax harmonization">Tax harmonization</a></li>

<li><a href="Tax_competition" title="Tax competition">Tax competition</a></li>

<li><a href="Voluntary_taxation" title="Voluntary taxation">Voluntary taxation</a>

<ul><li><a href="No_taxation_without_representation" title="No taxation without representation">Representation</a></li></ul></li></ul></div></div></td>

</tr><tr><td class="sidebar-content">

<div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="Tax#Economic_effects" title="Tax">Economics</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;">

General Theory</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;">

<ul><li><a href="Effect_of_taxes_and_subsidies_on_price" title="Effect of taxes and subsidies on price">Price effect</a></li>

<li><a href="Excess_burden_of_taxation" title="Excess burden of taxation">Excess burden</a></li>

<li><a href="Tax_efficiency" title="Tax efficiency">Tax efficiency</a></li>

<li><a href="Tax_incidence" title="Tax incidence">Tax incidence</a></li>

<li><a href="Laffer_curve" title="Laffer curve">Laffer curve</a></li>

<li><a href="Optimal_tax" title="Optimal tax">Optimal tax</a></li>

<li><a href="Fiscal_illusion" title="Fiscal illusion">Fiscal illusion</a></li>

<li><a href="Theories_of_taxation" title="Theories of taxation">Theories</a></li>

<li><a href="Optimal_capital_income_taxation" title="Optimal capital income taxation">Optimal capital income taxation</a></li></ul></td>

</tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;">

Distribution of Tax</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;">

<li><a href="Progressive_tax" title="Progressive tax">Progressive</a></li>

<li><a href="Regressive_tax" title="Regressive tax">Regressive</a></li>

<li><a href="Proportional_tax" title="Proportional tax">Proportional</a></li></ul></td>

</tr></tbody></table></div></div></td>

</tr><tr><td class="sidebar-content">

<ul><li><a href="Economic_nexus_in_the_United_States" title="Economic nexus in the United States">Economic nexus in the United States</a></li>

<li><a href="Revenue_service" title="Revenue service">Revenue service</a></li>

<li><a href="Revenue_stamp" title="Revenue stamp">Revenue stamp</a></li>

<li><a href="Tax_assessment" title="Tax assessment">Tax assessment</a></li>

<li><a href="Taxable_income" title="Taxable income">Taxable income</a></li>

<li><a href="Tax_refund" title="Tax refund">Tax refund</a></li>

<li><a href="Tax_shield" title="Tax shield">Tax shield</a></li>

<li><a href="Tax_residence" title="Tax residence">Tax residence</a></li>

<li><a href="Tax_preparation" class="mw-redirect" title="Tax preparation">Tax preparation</a></li>

<li><a href="Tax_protester" title="Tax protester">Tax protester</a></li>

<li><a href="Tax_investigation" title="Tax investigation">Tax investigation</a></li>

<li><a href="Tax_collector" title="Tax collector">Tax collector</a></li>

<li><a href="Tax_withholding" title="Tax withholding">Tax withholding</a></li>

<li><a href="Privatized_tax_collection" title="Privatized tax collection">Private tax collection</a></li></ul></div></div></td>

</tr><tr><td class="sidebar-content">

<div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="Tax_noncompliance" title="Tax noncompliance">Noncompliance</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;">

Legal <a href="Tax_avoidance" title="Tax avoidance">tax avoidance</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;">

<ul><li><a href="Base_erosion_and_profit_shifting" title="Base erosion and profit shifting">Base erosion and profit shifting</a> (BEPS)

<ul><li><a href="Double_Irish_arrangement" title="Double Irish arrangement">Double Irish</a>

<ul><li><a href="Double_Irish_arrangement#Replacement_by_single_malt" title="Double Irish arrangement">Single Malt</a></li>

<li><a href="Dutch_Sandwich" title="Dutch Sandwich">Dutch Sandwich</a></li></ul></li>

<li><a href="Estate_planning" title="Estate planning">Estate planning</a></li>

<li><a href="Repatriation_tax_avoidance" title="Repatriation tax avoidance">Repatriation tax avoidance</a></li>

<li><a href="Share_repurchase" title="Share repurchase">Share repurchase</a></li>

<li><a href="Tariff_engineering" title="Tariff engineering">Tariff engineering</a></li>

<li><a href="Tax_credit" title="Tax credit">Tax credit</a></li>

<li><a href="Tax_deduction" title="Tax deduction">Tax deduction</a></li>

<li><a href="Tax_exemption" title="Tax exemption">Tax exemption</a></li>

<li><a href="Taxpayer_groups" title="Taxpayer groups">Taxpayer groups</a></li>

<li><a href="Tax_holiday" title="Tax holiday">Tax holiday</a></li>

<li><a href="Tax_inversion" title="Tax inversion">Tax inversion</a></li>

<li><a href="Farm_(revenue_leasing)" class="mw-redirect" title="Farm (revenue leasing)">Tax farming</a></li>

<li><a href="Tax_patent" title="Tax patent">Tax patent</a></li>

<li><a href="Tax_shelter" title="Tax shelter">Tax shelter</a></li></ul></td>

</tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;">

Illegal <a href="Tax_evasion" title="Tax evasion">tax evasion</a></th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;">

<ul><li><a href="Tax_amnesty" title="Tax amnesty">Tax amnesty</a></li>

<li><a href="Black_market" title="Black market">Black market</a></li>

<li><a href="Debtors'_prison" title="Debtors' prison">Debtors' prison</a></li>

<li><a href="Tax_exile" title="Tax exile">Tax exile</a></li>

<li><a href="Smuggling" title="Smuggling">Smuggling</a></li>

<li><a href="Tax_resistance" title="Tax resistance">Tax resistance</a></li>

<li><a href="Transfer_mispricing" title="Transfer mispricing">Transfer mispricing</a></li>

<li><a href="Unreported_employment" title="Unreported employment">Unreported employment</a></li></ul></td>

</tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;">

Locations</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;">

<ul><li><a href="Tax_haven" title="Tax haven">Tax havens</a></li>

<li><a href="Corporate_haven" title="Corporate haven">Corporate havens</a></li>

<li><a href="Offshore_financial_centre" title="Offshore financial centre">Offshore financial centres</a> (OFCs)</li>

<li><a href="Offshore_magic_circle" title="Offshore magic circle">Offshore magic circle</a></li>

<li><a href="Conduit_and_sink_OFCs" title="Conduit and sink OFCs">Conduit and sink OFCs</a></li>

<li><a href="Financial_centre" title="Financial centre">Financial centres</a></li>

<li><a href="Financial_Secrecy_Index" title="Financial Secrecy Index">Financial Secrecy Index</a></li></ul></td>

</tr><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;">

Major examples</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;">

<ul><li><a href="Ireland_as_a_tax_haven" title="Ireland as a tax haven">Ireland as a tax haven</a>

<ul><li><i><a href="Apple's_EU_tax_dispute" title="Apple's EU tax dispute">Ireland v. Commission</a></i></li>

<li><a href="Leprechaun_economics" title="Leprechaun economics">Leprechaun economics</a></li></ul></li>

<li><a href="2008_Liechtenstein_tax_affair" title="2008 Liechtenstein tax affair">Liechtenstein tax affair</a></li>

<li><a href="LuxLeaks" title="LuxLeaks">Luxembourg Leaks</a></li>

<li><a href="Offshore_Leaks" title="Offshore Leaks">Offshore Leaks</a></li>

<li><a href="Paradise_Papers" title="Paradise Papers">Paradise Papers</a></li>

<li><a href="Panama_Papers" title="Panama Papers">Panama Papers</a></li>

<li><a href="Swiss_Leaks" title="Swiss Leaks">Swiss Leaks</a></li>

<li><a href="United_States_as_a_tax_haven" title="United States as a tax haven">United States as a tax haven</a></li>

<li><a href="Panama_as_a_tax_haven" title="Panama as a tax haven">Panama as a tax haven</a></li></ul></td>

</tr></tbody></table></div></div></td>

</tr><tr><td class="sidebar-content">

<div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="List_of_taxes" title="List of taxes">Types</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;">

<ul><li><a href="Direct_tax" title="Direct tax">Direct</a></li>

<li><a href="Indirect_tax" title="Indirect tax">Indirect</a></li>

<li><a href="Ad_valorem_tax" title="Ad valorem tax">Ad valorem</a></li>

<li><a href="Aviation_taxation_and_subsidies" title="Aviation taxation and subsidies">Aviation</a>

<ul><li><a href="Airport_improvement_fee" title="Airport improvement fee">Airport improvement</a></li>

<li><a href="Landing_fee" title="Landing fee">Landing</a></li>

<li><a href="Solidarity_tax_on_airplane_tickets" title="Solidarity tax on airplane tickets">Solidarity</a></li></ul></li>

<li><a href="Capital_gains_tax" title="Capital gains tax">Capital gains</a>

<ul><li><a href="Expatriation_tax" title="Expatriation tax">Expatriation</a></li></ul></li>

<li><a href="Consumption_tax" title="Consumption tax">Consumption</a>

<ul><li><a href="Departure_tax" title="Departure tax">Departure</a></li>

<li><a href="Hotel_tax" class="mw-redirect" title="Hotel tax">Hotel</a></li>

<li><a href="Sales_tax" title="Sales tax">Sales</a></li>

<li><a href="Stamp_duty" title="Stamp duty">Stamp</a></li>

<li><a href="Television_licence" title="Television licence">Television</a></li>

<li><a href="Tourist_tax" title="Tourist tax">Tourist</a></li>

<li><a href="Value-added_tax" title="Value-added tax">Value-added</a></li></ul></li>

<li><a href="Taxation_of_digital_goods" title="Taxation of digital goods">Digital goods</a></li>

<li><a href="Dividend_tax" title="Dividend tax">Dividend</a></li>

<li><a href="Environmental_tax" title="Environmental tax">Environmental tax</a>

<ul><li><a href="Carbon_tax" title="Carbon tax">Carbon</a></li>

<li><a href="Eco-tariff" title="Eco-tariff">Eco-tariff</a></li>

<li><a href="Landfill_tax" title="Landfill tax">Landfill</a></li>

<li><a href="Natural_resources_consumption_tax" title="Natural resources consumption tax">Natural resources consumption</a></li>

<li><a href="Severance_tax" title="Severance tax">Severance</a></li>

<li><a href="Steering_tax" title="Steering tax">Steering</a></li>

<li><a href="Stumpage" title="Stumpage">Stumpage</a></li></ul></li>

<li>

<ul><li><a href="Alcohol_law" title="Alcohol law">Alcohol</a></li>

<li><a href="Cigarette_taxes_in_the_United_States" title="Cigarette taxes in the United States">Cigarette</a></li>

<li><a href="Sugary_drink_tax" title="Sugary drink tax">Sugary drink</a></li>

<li><a href="Tobacco_smoking" title="Tobacco smoking">Tobacco</a></li></ul></li>

<li><a href="Consolidated_Fund" title="Consolidated Fund">General</a></li>

<li><a href="Georgism" title="Georgism">Georgist</a></li>

<li><a href="Gross_receipts_tax" title="Gross receipts tax">Gross receipts</a></li>

<li><a href="Hidden_tax" title="Hidden tax">Hidden</a></li>

<li><a href="Hypothecated_tax" title="Hypothecated tax">Hypothecated</a></li>

<li><a href="Income_tax" title="Income tax">Income</a></li>

<li><a href="Inheritance_tax" title="Inheritance tax">Inheritance (estate)</a></li>

<li><a href="Land_value_tax" title="Land value tax">Land value</a></li>

<li><a href="Luxury_tax" title="Luxury tax">Luxury</a></li>

<li><a href="Tax_on_childlessness" title="Tax on childlessness">On childlessness</a></li>

<li><a href="Payroll_tax" title="Payroll tax">Payroll</a></li>

<li><a href="Pigouvian_tax" title="Pigouvian tax">Pigouvian</a></li>

<li><a href="Property_tax" title="Property tax">Property</a></li>

<li><a href="Resource_rent_tax" title="Resource rent tax">Resource rent</a></li>

<li><a href="Single_tax" title="Single tax">Single</a></li>

<li><a href="Stealth_tax" title="Stealth tax">Stealth</a></li>

<li><a href="Surtax" title="Surtax">Surtax</a></li>

<li><a href="Turnover_tax" title="Turnover tax">Turnover</a></li>

<li><a href="User_charge" title="User charge">User charge</a>/<a href="User_fee" title="User fee">fee</a>

<ul><li><a href="Congestion_pricing" title="Congestion pricing">Congestion</a></li>

<li><a href="Vehicle_miles_traveled_tax" title="Vehicle miles traveled tax">Vehicle miles traveled</a></li></ul></li>

<li><a href="Corporate_tax" title="Corporate tax">Corporate profit</a></li>

<li><a href="Excess_profits_tax" title="Excess profits tax">Excess profits</a></li>

<li><a href="Windfall_tax" title="Windfall tax">Windfall</a></li>

<li><a href="Negative_income_tax" title="Negative income tax">Negative (income)</a></li>

<li><a href="Wealth_tax" title="Wealth tax">Wealth</a></li></ul></div></div></td>

</tr><tr><td class="sidebar-content">

<div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="International_taxation" title="International taxation">International</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;">

<ul><li><a href="Financial_transaction_tax" title="Financial transaction tax">Financial transaction tax</a></li>

<li><a href="Association_for_the_Taxation_of_Financial_Transactions_and_for_Citizens'_Action" title="Association for the Taxation of Financial Transactions and for Citizens' Action">ATTAC</a></li>

<li><a href="Currency_transaction_tax" title="Currency transaction tax">Currency transaction tax</a></li>

<li><a href="Common_Consolidated_Corporate_Tax_Base" title="Common Consolidated Corporate Tax Base"><span class="wrap">European Union Common Consolidated Corporate Tax Base</span></a> (CCCTB)</li>

<li><a href="Global_minimum_corporate_tax_rate" title="Global minimum corporate tax rate">Global minimum corporate tax rate</a></li>

<li><a href="Robin_Hood_tax" title="Robin Hood tax">Robin Hood tax</a></li>

<li><a href="Tobin_tax" title="Tobin tax">Tobin tax</a></li>

<li><a href="Spahn_tax" title="Spahn tax">Spahn tax</a></li>

<li><a href="Tax_equalization" title="Tax equalization">Tax equalization</a></li>

<li><a href="Tax_treaty" title="Tax treaty">Tax treaty</a></li>

<li><a href="Exchange_of_Information" class="mw-redirect" title="Exchange of Information">Exchange of Information</a></li>

<li><a href="Permanent_establishment" title="Permanent establishment">Permanent establishment</a></li>

<li><a href="Transfer_pricing" title="Transfer pricing">Transfer pricing</a></li>

<li><a href="European_Union_financial_transaction_tax" title="European Union financial transaction tax">European Union FTT</a></li>

<li><a href="Rule_against_foreign_revenue_enforcement" title="Rule against foreign revenue enforcement">Foreign revenue rule</a></li></ul></div></div></td>

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<div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)"><a href="Trade" title="Trade">Trade</a></div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;">

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<div class="sidebar-list mw-collapsible mw-collapsed"><div class="sidebar-list-title" style="background-color: #efefef;;color: var(--color-base)">Research</div><div class="sidebar-list-content mw-collapsible-content" style="background-color: #ffffff;"><table class="sidebar nomobile nowraplinks" style="background-color: transparent; color: var( --color-base, #202122 ); border-collapse:collapse; border-spacing:0px; border:none; width:100%; margin:0px; font-size:100%; clear:none; float:none"><tbody><tr><th class="sidebar-heading" style="background:#e9e9ff;font-weight:normal;font-style:italic;">

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<ul><li><a href="Mihir_A._Desai" title="Mihir A. Desai">Mihir A. Desai</a></li>

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<li><a href="Joel_Slemrod" title="Joel Slemrod">Joel Slemrod</a></li>

<li><a href="Gabriel_Zucman" title="Gabriel Zucman">Gabriel Zucman</a></li></ul></td>

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<ul><li><a href="Institute_on_Taxation_and_Economic_Policy" title="Institute on Taxation and Economic Policy">Institute on Taxation and Economic Policy</a> (ITEP)</li>

<li><a href="Oxfam" title="Oxfam">Oxfam</a> (UK)</li>

<li><a href="Tax_Foundation" title="Tax Foundation">Tax Foundation</a> (US)</li>

<li><a href="Tax_Justice_Network" title="Tax Justice Network">Tax Justice Network</a> (TJN)</li>

<li><a href="Tax_Policy_Center" title="Tax Policy Center">Tax Policy Center</a> (US)</li></ul></td>

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<ul><li><a href="Church_tax" title="Church tax">Church tax</a></li>

<li><a href="Eight_per_thousand" title="Eight per thousand">Eight per thousand</a></li>

<li><a href="Teind" title="Teind">Teind</a></li>

<li><a href="Tithe" title="Tithe">Tithe</a></li>

<li><a href="Fiscus_Judaicus" title="Fiscus Judaicus">Fiscus Judaicus</a></li>

<li><a href="Leibzoll" title="Leibzoll">Leibzoll</a></li>

<li><a href="Temple_tax" title="Temple tax">Temple tax</a></li>

<li><a href="Tolerance_tax" title="Tolerance tax">Tolerance tax</a></li>

<li><a href="Jizya" title="Jizya">Jizya</a></li>

<li><a href="Kharaj" title="Kharaj">Kharaj</a></li>

<li><a href="Khums" title="Khums">Khums</a></li>

<li><a href="Nisab" title="Nisab">Nisab</a></li>

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All Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-left:0.5em;padding-right:0.5em;">

<ul><li><a href="List_of_countries_by_tax_rates" title="List of countries by tax rates">List of countries by tax rates</a>

<ul><li><a href="List_of_countries_by_tax_revenue_to_GDP_ratio" class="mw-redirect" title="List of countries by tax revenue to GDP ratio">Tax revenue to GDP ratio</a></li></ul></li>

<li><a href="Tax_rates_in_Europe" title="Tax rates in Europe">Tax rates in Europe</a></li></ul></td>

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Individual Countries</th></tr><tr><td class="sidebar-content hlist" style="padding-top:0.15em;">

<ul><li><a href="Taxation_in_Albania" title="Taxation in Albania">Albania</a></li>

<li><a href="Taxation_in_Algeria" title="Taxation in Algeria">Algeria</a></li>

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<li><a href="Taxation_in_Brazil" title="Taxation in Brazil">Brazil</a></li>

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<li><a href="Taxation_in_Malta" title="Taxation in Malta">Malta</a></li>

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<li><a href="Taxation_in_Sweden" title="Taxation in Sweden">Sweden</a></li>

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<li><a href="Taxation_in_Tanzania" title="Taxation in Tanzania">Tanzania</a></li>

<li><a href="Taxation_in_the_United_Arab_Emirates" title="Taxation in the United Arab Emirates">United Arab Emirates</a></li>

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<li><a href="Taxation_in_the_United_States" title="Taxation in the United States">United States</a></li>

<li><a href="Taxation_in_Uruguay" title="Taxation in Uruguay">Uruguay</a></li></ul></td>

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<p>An<b> excise</b>, or <b>excise tax</b>, is any <a href="Duty_(economics)" class="mw-redirect" title="Duty (economics)">duty</a> on manufactured <a href="Goods_(economics)" class="mw-redirect" title="Goods (economics)">goods</a> that is normally levied at the moment of manufacture for internal consumption rather than at sale. It is therefore a fee that must be paid in order to consume certain products. Excises are often associated with <a href="Customs_duties" class="mw-redirect" title="Customs duties">customs duties</a>, which are levied on pre-existing goods when they cross a designated border in a specific direction; customs are levied on goods that become taxable items at the <i>border</i>, while excise is levied on goods that came into existence <i>inland</i>.

</p><p>An excise is considered an <a href="Indirect_tax" title="Indirect tax">indirect tax</a>, meaning that the producer or seller who pays the levy to the government is expected to try to recover their loss by raising the price paid by the eventual buyer of the goods. Excise is thus a tax that relates to a quantity, not a value, as opposed to the value-added tax which concerns the value of a good or service. Excises are typically imposed in addition to an indirect tax such as a <a href="Sales_tax" title="Sales tax">sales tax</a> or <a href="Value-added_tax" title="Value-added tax">value-added tax</a> (VAT). Typically, an excise is distinguished from a sales tax or VAT in three ways:

</p>

<ol><li>an excise is typically a <a href="Per_unit_tax" title="Per unit tax">per unit tax</a>, costing a specific amount for a volume or unit of the item purchased, whereas a sales tax or value-added tax is an <a href="Ad_valorem_tax" title="Ad valorem tax"><i>ad valorem</i> tax</a> and proportional to the price of the goods,</li>

<li>an excise typically applies to a narrow range of products, and</li>

<li>an excise is typically heavier, accounting for a higher fraction of the retail price of the targeted products.</li></ol>

<p>Typical examples of excise duties are taxes on alcohol and alcoholic beverages ; alcohol tax, for example, may consist of a levy of <var style="padding-right: 1px;">n</var> euros per hectolitre of alcohol sold ; manufactured tobacco (cigars, cigarettes, etc.), energy products (oil, gas, etc.), vehicles or so-called "luxury" products. The legislator's aim is to discourage the consumption of products it considers to have a negative externality (sometimes referred to as <a href="Sin_tax" title="Sin tax">sin tax</a>).

</p><p>More recently, excise duty has been introduced on certain forms of transport considered to be polluting (such as air transport) or on the consumption of products that generate polluting waste that is little or not at all recycled or harmful to the environment (such as electronic products, certain plastic packaging, etc.).

</p><p>These are the oldest sources of revenue for governments around the world. In 2020, consumption taxes accounted for 30% of total tax revenues in OECD countries on average, equivalent to 9.9% of GDP in these countries.

</p>

<div class="mw-heading mw-heading2"><h2 id="History_and_rationale">History and rationale</h2></div>

<p><i>Excise</i> has existed in English since the late 15th century and was borrowed from <a href="Middle_Dutch" title="Middle Dutch">Middle Dutch</a> <i>echijns</i> and <i>excijs</i>, meaning 'excise on wine or beer', which was apparently altered from earlier (13th century) <i>assise, assijs</i>, which meant simply a tax on consumption and is related to Medieval Latin <i>accisia, assisia, assisa</i> 'tax, excise duty'. The exact derivation is unclear and is presumed to come from several roots.<sup id="cite_ref-2" class="reference"><a href="#cite_note-2"><span class="cite-bracket">[</span>2<span class="cite-bracket">]</span></a></sup>

</p><p>Excise was introduced to England from the Netherlands in the mid-17th century under the <a href="Puritan" class="mw-redirect" title="Puritan">Puritan</a> regime, as a tax, an excise duty, levied on drinks in 1650. In the <a href="British_Isles" title="British Isles">British Isles</a>, upon <a href="Restoration_(England)" class="mw-redirect" title="Restoration (England)">the Restoration of the Monarchy</a>, many of the Puritan social restrictions were overturned, but excise was re-introduced, under the <a href="Tenures_Abolition_Act_1660" title="Tenures Abolition Act 1660">Tenures Abolition Act 1660</a>, in lieu of rent, for <a href="Tenancy" class="mw-redirect" title="Tenancy">tenancies</a> of royally-owned land which had not already become <a href="Socage" title="Socage">socage</a>. Although the affected tenancies were limited in number, the excise was levied more generally; at the time, there was thought to be a rough correspondence between the wealthy manufacturers of affected goods, and the wealthy tenants of royal land.

</p><p>

Excise duties or taxes continued to serve political as well as financial ends. Public safety and health, public morals, environmental protection, and national defense are all rationales for the imposition of an excise. In defense of excises on strong drink, <a href="Adam_Smith" title="Adam Smith">Adam Smith</a> wrote: "It has for some time past been the policy of Great Britain to discourage the consumption of spirituous liquors, on account of their supposed tendency to ruin the health and to corrupt the morals of the common people."<sup id="cite_ref-3" class="reference"><a href="#cite_note-3"><span class="cite-bracket">[</span>3<span class="cite-bracket">]</span></a></sup> <a href="Samuel_Johnson" title="Samuel Johnson">Samuel Johnson</a> was less flattering in <a href="A_Dictionary_of_the_English_Language" title="A Dictionary of the English Language">his 1755 dictionary</a>: <style data-mw-deduplicate="TemplateStyles:r1244412712">

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</style></p><blockquote class="templatequote"><p>EXCI'SE. <i>n.s.</i> ... A hateful tax levied upon commodities, and adjudged not by the common judges of property, but wretches hired by those to whom excise is paid.<sup id="cite_ref-sj_4-0" class="reference"><a href="#cite_note-sj-4"><span class="cite-bracket">[</span>4<span class="cite-bracket">]</span></a></sup></p></blockquote>

<p>As a deterrent, excise is typically directed towards three broad categories of harm:

</p>

<ul><li>health risks from abusing toxic substances (thus making it a kind of <a href="Sumptuary_tax" class="mw-redirect" title="Sumptuary tax">sumptuary tax</a>); typically this includes <a href="Tobacco" title="Tobacco">tobacco</a> and <a href="Alcohol_(drug)" title="Alcohol (drug)">alcohol</a></li>

<li>environmental damage (thus acting as a <a href="Green_tax" class="mw-redirect" title="Green tax">green tax</a>); this usually includes <a href="Fossil_fuel" title="Fossil fuel">fossil fuels</a> (such as <a href="Gasoline" title="Gasoline">gasoline</a>)</li>

<li>socially damaging / <a href="Morality" title="Morality">morally</a> objectionable activity (thus making it a type of <a href="Vice_tax" class="mw-redirect" title="Vice tax">vice tax</a> or <a href="Sin_tax" title="Sin tax">sin tax</a>); usually this includes <a href="Gambling" title="Gambling">gambling</a>, and can include <a href="Prostitution" title="Prostitution">prostitution</a> (including <a href="Solicitation" title="Solicitation">solicitation</a> and <a href="Pimp" class="mw-redirect" title="Pimp">pimping</a>) in places where it is legal</li></ul>

<p>Revenue raised through excise may be <a href="Hypothecated_tax" title="Hypothecated tax">earmarked</a> for redress of specific social costs commonly associated with the product or service on which it is levied. Tobacco tax revenues, for example, might be spent on government anti-smoking campaigns, or healthcare for cancer, heart disease, vascular disease, lung disease, and so on.

</p><p>In some countries, excise is also levied on some goods for purely punitive reasons. Many US states impose excise on illegal substances;<sup id="cite_ref-ksrev_5-0" class="reference"><a href="#cite_note-ksrev-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup> these places do not consider it to be a revenue source, but instead regard it as a means of imposing a greater level of punishment, by opening up convicted criminals to the charge of <a href="Tax_evasion" title="Tax evasion">tax evasion</a>.

</p>

<div class="mw-heading mw-heading2"><h2 id="Theoretical_foundations_on_specific_taxation">Theoretical foundations on specific taxation</h2></div>

<p>The economic analysis of excise taxes has its beginnings with Atkinson and Stiglitz in 1976 stating that if income taxes were optimal there would be no need for specific taxes. But, "if income taxation is not optimal, excise have a role to play, because they are relatively efficient sources of revenue, improve resource allocation by internalizing the external costs associated with the consumption or production of excisable products, discourage the consumption of products considered harmful, serve as a proxy for charging road users for the cost of government-provided services, or promote progressivity in taxation.".<sup id="cite_ref-researchgate-254391989_6-0" class="reference"><a href="#cite_note-researchgate-254391989-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> This is how Sijbren Cnossen sets out five main rationales for the use of excise duties:

</p>

<ol><li>Revenue-raising efficiency aspects. This is based on the classic argument of the "Ramsey rule". This means that in certain cases it is optimal to differentiate tax rates on consumption according to the price elasticity of each taxed good or service.</li>

<li>Externality-correcting issues. These are surcharges for the cost that consumers or producers of certain goods impose on society as a whole but which is not reflected in the price. In other words, there is a negative externality and, therefore, there must be a special tax that tries to correct it. Economically it means that "the marginal cost of an individual consumer or producer's action is less than the marginal cost of his action to society and, as a result, the individual engages in more of the activity than is socially optimal".<sup id="cite_ref-researchgate-254391989_6-1" class="reference"><a href="#cite_note-researchgate-254391989-6"><span class="cite-bracket">[</span>6<span class="cite-bracket">]</span></a></sup> It has its basis in <a href="Arthur_Cecil_Pigou" title="Arthur Cecil Pigou">Pigou</a>'s theory, a <a href="Pigouvian_tax" title="Pigouvian tax">Pigouvian tax</a> is a method that tries to internalize negative externalities to achieve the <a href="Nash_equilibrium" title="Nash equilibrium">Nash equilibrium</a> and optimal <a href="Pareto_efficiency" title="Pareto efficiency">Pareto efficiency</a>. The tax is normally set by the government to correct an undesirable or inefficient <a href="Economic_equilibrium" title="Economic equilibrium">market outcome</a> and does so by being set equal to the external marginal cost of the negative externalities.</li>

<li>Information failures and internality-correcting arguments. This refers to the fact that the lack of information or education about the consumption of certain harmful products has to be corrected by state intervention through the implementation of specific taxes. This is, for example, the case for alcohol, tobacco or sugary products. Because of the damage they cause to health and the illnesses they generate in people, it is decided to tax them specifically.</li>

<li>Benefit-charging features. This refers to specific taxes derived from the use of public infrastructures to cover the costs of their construction and maintenance. The clearest example is that of roads, where we find the consumption of road infrastructure, the environmental costs of its use, congestion costs referring to the cost of the added time imposed on drivers and the costs of accidents. This will be financed by specific taxes such as vehicle licensing, road tax, fuel taxes, etc.</li>

<li>Progressivity-enhancing aspects. Excise duties on high-value products, i.e. luxury goods, are included. In this way, the consumption of certain products that are only within the reach of high incomes is taxed, thus reinforcing a <a href="Progressive_tax" title="Progressive tax">progressive tax</a> system based on their consumption</li></ol>

<div class="mw-heading mw-heading2"><h2 id="Targets_of_taxation">Targets of taxation</h2></div>

<div class="mw-heading mw-heading3"><h3 id="Tobacco,_alcohol_and_gasoline">Tobacco, alcohol and gasoline</h3></div>

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</style><div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="Tobacco_tax" class="mw-redirect" title="Tobacco tax">Tobacco tax</a>, <a href="Alcohol_tax" title="Alcohol tax">Alcohol tax</a>, and <a href="Fuel_tax" title="Fuel tax">Fuel tax</a></div>

<p>These are the three main targets of excise taxation in most countries around the world. They are everyday items of mass usage (even, arguably, "necessity") which bring significant revenue for governments. The first two are considered to be legal drugs, which are a cause of many illnesses (e.g. <a href="Lung_cancer" title="Lung cancer">lung cancer</a>, <a href="Cirrhosis_of_the_liver" class="mw-redirect" title="Cirrhosis of the liver">cirrhosis of the liver</a>), which are used by large swathes of the population, both being widely recognized as <a href="Addictive" class="mw-redirect" title="Addictive">addictive</a>. Gasoline (or petrol), as well as diesel and certain other fuels, meanwhile, have excise tax imposed on them mainly because they pollute the environment and to raise funds to support the transportation infrastructure. Revenue-raising depends on a low responsiveness of consumption (elasticity) to tax-induced price changes and externality-prevention depends on the price responsiveness of specific users.<sup id="cite_ref-7" class="reference"><a href="#cite_note-7"><span class="cite-bracket">[</span>7<span class="cite-bracket">]</span></a></sup>

</p>

<div class="mw-heading mw-heading3"><h3 id="Cannabis">Cannabis</h3></div>

<p>Following the <a href="Legalization_of_non-medical_cannabis_in_the_United_States" title="Legalization of non-medical cannabis in the United States">legalization of non-medical cannabis in the United States</a>, states with implemented legal markets have imposed new excise taxes on sales of <a href="Cannabis" title="Cannabis">cannabis</a> products. These taxes have been used to build support for legalization initiatives by raising revenue for general spending purposes.<sup id="cite_ref-8" class="reference"><a href="#cite_note-8"><span class="cite-bracket">[</span>8<span class="cite-bracket">]</span></a></sup>

</p>

<div class="mw-heading mw-heading3"><h3 id="Narcotics">Narcotics</h3></div>

<p>Some U.S. states tax transactions involving illegal drugs.<sup id="cite_ref-ksrev_5-1" class="reference"><a href="#cite_note-ksrev-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup>

</p>

<div class="mw-heading mw-heading3"><h3 id="Gambling">Gambling</h3></div>

<p>Gambling <i>licences</i> are subject to excise in many countries today. In 18th-century <a href="England" title="England">England</a>, and for a brief time in <a href="British_North_America" title="British North America">British North America</a>, gambling <i>itself</i> was for a time also subject to taxation, in the form of <a href="Stamp_duty" title="Stamp duty">stamp duty</a>, whereby a <a href="Revenue_stamp" title="Revenue stamp">revenue stamp</a> had to be placed on the <a href="Ace_of_spades" title="Ace of spades">ace of spades</a> in every <a href="Pack_of_cards" class="mw-redirect" title="Pack of cards">pack of cards</a> to demonstrate that the duty had been paid (hence the elaborate designs that evolved on this card in many packs as a result). Since stamp duty was originally only meant to be applied to <a href="Documents" class="mw-redirect" title="Documents">documents</a> (and cards were categorized as such), the fact that <a href="Dice" title="Dice">dice</a> were also subject to stamp duty (and were in fact the only non-paper item listed under the <a href="Stamp_Act_1765" title="Stamp Act 1765">Stamp Act 1765</a>) suggests that its implementation to cards and dice can be viewed as a type of excise duty on gambling.<sup id="cite_ref-stamp_9-0" class="reference"><a href="#cite_note-stamp-9"><span class="cite-bracket">[</span>9<span class="cite-bracket">]</span></a></sup>

</p><p>Profits of <a href="Bookmaker" title="Bookmaker">bookmakers</a> are subject to General Betting Duty in the United Kingdom.

</p>

<div class="mw-heading mw-heading3"><h3 id="Prostitution">Prostitution</h3></div>

<p>Prostitution has been proposed to bear excise tax in separate <a href="Bill_(proposed_law)" class="mw-redirect" title="Bill (proposed law)">bills</a> in the <a href="Canadian_Parliament" class="mw-redirect" title="Canadian Parliament">Canadian Parliament</a> (2005), and in the <a href="Nevada_Legislature" title="Nevada Legislature">Nevada Legislature</a> (2009) – proposed wordings:

</p>

<ul><li>"5.5 Implementation of an excise tax on prostitution, the brothel is taxed and passed it on." (Canada)<sup id="cite_ref-10" class="reference"><a href="#cite_note-10"><span class="cite-bracket">[</span>10<span class="cite-bracket">]</span></a></sup></li>

<li>"An excise tax is hereby imposed on each patron who uses the prostitution services of a prostitute in the amount of $5 for each calendar day or portion thereof that the patron uses the prostitution services of that prostitute." (Nevada)<sup id="cite_ref-11" class="reference"><a href="#cite_note-11"><span class="cite-bracket">[</span>11<span class="cite-bracket">]</span></a></sup></li></ul>

<div class="mw-heading mw-heading3"><h3 id="Unhealthy_products">Unhealthy products</h3></div>

<p>Excise taxes on unhealthy products include specific taxes on calorie-dense and nutrient-poor food products that are harmful to health. As with environmental taxes, they are not intended to raise revenue but to modify <a href="Consumer_behaviour" title="Consumer behaviour">consumer behaviour</a> towards the consumption of food products that are healthy for human health. These include the taxation of specific products such as fast food or high-sugar beverages. For example, the World Health Organisation has indicated that the tax on sugary drinks would have to be at least 20% for this measure to have a real impact on obesity and cardiovascular disease. Countries that already have specific taxes on sugary drinks include Norway, Hungary, Finland and France. The introduction of these special taxes on unhealthy products not only has a short-term impact in terms of reducing consumption, but it is considered that in the long term it will also have positive effects on the welfare state of countries with public health. In other words, if society improves its consumption habits, it will be healthier in the future and diseases resulting from the consumption of unhealthy products will be prevented. This will reduce the need for medical services, which are financed by the state and therefore mean lower health care costs for governments.<sup id="cite_ref-12" class="reference"><a href="#cite_note-12"><span class="cite-bracket">[</span>12<span class="cite-bracket">]</span></a></sup>

</p>

<div class="mw-heading mw-heading3"><h3 id="Environmentally_harmful_products">Environmentally harmful products</h3></div>

<p>In recent years, the creation or increase of excise taxes on certain existing consumer products whose production leads to environmental damage is being considered. The declaration of a climate emergency by international organisations such as the UN and the OECD warns that the current production model is and will have negative effects on life on the planet due to the current high level of pollution. This is why one way to internalise the negative externality derived from productive activity is the inclusion of special taxes on certain products that are the main cause. These include energy, hydrocarbons and certain means of transport. The aim is to reduce their consumption while at the same time generating revenue to mitigate the negative effects of their consumption. They are therefore excise taxes that serve purposes other than simply to raise revenue.<sup id="cite_ref-13" class="reference"><a href="#cite_note-13"><span class="cite-bracket">[</span>13<span class="cite-bracket">]</span></a></sup>

</p>

<div class="mw-heading mw-heading3"><h3 id="Other_types">Other types</h3></div>

<div class="mw-heading mw-heading4"><h4 id="Salt,_paper_and_coffee">Salt, paper and coffee</h4></div>

<p>One of the most notorious taxes in the whole of history was France's <a href="Gabelle" title="Gabelle">gabelle of salt</a>. Although that was a sales tax, rather than an excise, salt has been subject to excise in some countries, along with many other substances which would, in today's world, seem rather unusual, such as <a href="Paper" title="Paper">paper</a>, and <a href="Coffee" title="Coffee">coffee</a>. In fact, <a href="History_of_salt#Cities_and_wars" title="History of salt">salt</a> was taxed as early as the second century,<sup id="cite_ref-salt2_14-0" class="reference"><a href="#cite_note-salt2-14"><span class="cite-bracket">[</span>14<span class="cite-bracket">]</span></a></sup> and as late as the twentieth.<sup id="cite_ref-salt20_15-0" class="reference"><a href="#cite_note-salt20-15"><span class="cite-bracket">[</span>15<span class="cite-bracket">]</span></a></sup>

</p><p>Many different reasons have been given for the taxation of such substances, but have usually – if not explicitly – revolved around the historical scarcity of the substance, and their correspondingly high value at the time; governments clearly felt entitled to a share of the profits that traders made on them.<sup id="cite_ref-16" class="reference"><a href="#cite_note-16"><span class="cite-bracket">[</span>16<span class="cite-bracket">]</span></a></sup>

</p>

<div class="mw-heading mw-heading4"><h4 id="Window_and_related_tax">Window and related tax</h4></div>

<p><a href="Window_tax" title="Window tax">Window tax</a> was introduced as a form of <a href="Income_tax" title="Income tax">income tax</a>, that technically preserved the financial privacy of the individual, the rationale being that wealthier individuals would have grander homes, and hence would have more windows. Furthermore, unlike income, windows cannot be easily hidden. Taxes on the same principle include <a href="Hearth_tax" title="Hearth tax">hearth tax</a>, <a href="Brick_tax" title="Brick tax">brick tax</a>, and <a href="Wallpaper_tax" title="Wallpaper tax">wallpaper tax</a>. Excise is levied at the point of manufacture; in the case of hearth tax, and window tax, their status as excise therefore depends on whether the window/hearth can philosophically be said to truly exist before the hearth/window is installed in the property. Though technically excise, these taxes are really just substitutes for direct taxes, rather than being levied for the usual reasons for excise.

</p><p>All of these taxes led to avoidance behaviour that had a substantial impact on society and architecture. People deliberately bricked up windows to avoid window tax, used much larger bricks to reduce their liability for brick tax, or bought plain paper and had it filled in later to avoid wallpaper tax. Some poor people even forced themselves to live in cold dark rooms in order to avoid paying these taxes.<sup id="cite_ref-17" class="reference"><a href="#cite_note-17"><span class="cite-bracket">[</span>17<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-18" class="reference"><a href="#cite_note-18"><span class="cite-bracket">[</span>18<span class="cite-bracket">]</span></a></sup> By contrast, extremely wealthy individuals would sometimes parade their ability to pay the tax, as a way of showing off their wealth, by flooding their properties with windows—even to the point of installing fake ones—using fine brickwork, covering their interiors with wallpaper, and having several fireplaces in each room.

</p>

<div class="mw-heading mw-heading4"><h4 id="Newspapers_and_advertising">Newspapers and advertising</h4></div>

<p>Newspapers were taxed in the United Kingdom from 1712 until 1853. The original tax was increased with the <a href="Stamps_Act_1814" class="mw-redirect" title="Stamps Act 1814">Stamps Act 1814</a>, when it was stipulated at 4d per copy. Since this made it extremely expensive for working-class families (doubling the price of a newspaper), it was pejoratively referred to as a "<a href="Tax_on_knowledge" class="mw-redirect" title="Tax on knowledge">tax on knowledge</a>", with people forced to rent newspapers on a per-hour basis, or else pool money together in order to buy and share. This resulted in a situation where even out-of-date newspapers were widely sought-after.<sup id="cite_ref-19" class="reference"><a href="#cite_note-19"><span class="cite-bracket">[</span>19<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-20" class="reference"><a href="#cite_note-20"><span class="cite-bracket">[</span>20<span class="cite-bracket">]</span></a></sup>

</p><p>Advertisement Duty was also stipulated in the same laws and was also charged on a "per unit" basis, irrespective of the size or nature of the advertisement. Until 1833 the cost was 3s 6d, after which it was reduced to 1s 6d.<sup id="cite_ref-21" class="reference"><a href="#cite_note-21"><span class="cite-bracket">[</span>21<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-22" class="reference"><a href="#cite_note-22"><span class="cite-bracket">[</span>22<span class="cite-bracket">]</span></a></sup>

</p>

<div class="mw-heading mw-heading2"><h2 id="Machinery_of_implementation">Machinery of implementation</h2></div>

<p>An excise duty is often applied by the affixation of <a href="Revenue_stamp" title="Revenue stamp">revenue stamps</a> to the products being sold. In the case of <a href="Tobacco" title="Tobacco">tobacco</a> or <a href="Alcohol_(drug)" title="Alcohol (drug)">alcohol</a>, for example, producers may be given (or required to buy) a certain <a href="Bulk_purchasing" title="Bulk purchasing">bulk</a> amount of <a href="Excise_stamp" title="Excise stamp">excise stamps</a> from the <a href="Government" title="Government">government</a> and are then obliged to affix one to every packet of <a href="Cigarettes" class="mw-redirect" title="Cigarettes">cigarettes</a> or bottle of <a href="Distilled_beverage" class="mw-redirect" title="Distilled beverage">spirits</a> produced.

</p><p>One of the most noticeable examples of this is the development of the <a href="Ace_of_spades" title="Ace of spades">Ace of Spades</a> as a particularly elaborate card, from the time when it was obliged to carry the stamp for <a href="Ace_of_spades#design" title="Ace of spades">playing card duty</a>.

</p><p>A government-owned <a href="Monopoly" title="Monopoly">monopoly</a>—such as an <a href="Alcohol_monopoly" title="Alcohol monopoly">alcohol monopoly</a>—is another method of ensuring the excise is paid.

</p>

<div class="mw-heading mw-heading2"><h2 id="Around_the_world">Around the world</h2></div>

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<div class="mw-heading mw-heading3"><h3 id="Australia">Australia</h3></div>

<p>The <a href="Australian_Taxation_Office" title="Australian Taxation Office">Australian Taxation Office</a> describes an excise as "a tax levied on certain types of goods produced or manufactured in Australia. These... include alcohol, tobacco and petroleum and alternative fuels".<sup id="cite_ref-23" class="reference"><a href="#cite_note-23"><span class="cite-bracket">[</span>23<span class="cite-bracket">]</span></a></sup>

</p><p>In <a href="Australia" title="Australia">Australia</a>, the meaning of "excise" is not merely academic, but has been the subject of numerous court cases. The <a href="High_Court_of_Australia" title="High Court of Australia">High Court of Australia</a> has repeatedly held that a tax can be an "excise" regardless of whether the taxed goods are of domestic or foreign origin; most recently, in <i><a href="Ha_v_New_South_Wales" title="Ha v New South Wales">Ha v New South Wales</a></i> (1997), the majority of the Court endorsed the view that an excise is "an inland tax on a step in production, manufacture, sale or distribution of goods", and took a wide view of the kind of "step" which, if subject to a tax, would make the tax an excise.

</p>

<div class="mw-heading mw-heading3"><h3 id="Canada">Canada</h3></div>

<div role="note" class="hatnote navigation-not-searchable">Main article: <a href="Taxation_in_Canada#Excise_taxes" title="Taxation in Canada">Taxation in Canada § Excise taxes</a></div>

<p>Excise taxes in <a href="Canada" title="Canada">Canada</a> are an important source of revenue for both the federal and <a href="Provincial_government" class="mw-redirect" title="Provincial government">provincial government</a>. They are used to raise revenue and discourage Canadian citizens to use or consume harmful goods like alcohol or tobacco. Excise taxes in Canada date back to the 17th century when the French colonial government imposed a tax on fur trading to raise revenue for building infrastructure. Later the British colonialist added taxes on tobacco, alcohol, sugar and tea. Today the types of taxes imposed by the <a href="Federal_government" class="mw-redirect" title="Federal government">federal government</a> vary but most notable ones could be broken down in these three categories:

</p>

<ul><li>Alcohol Tax: There is an excise tax on beer ($37.01 per hectoliter), wine ($0.731 per liter) and spirits ($13.864 per liter of absolute ethyl alcohol)</li>

<li>Tobacco Tax: The federal excise tax on cigarettes is $0.79162 per 5 cigarettes. There are also excise duties on tobacco sticks or cigars or even cannabis which is legalized in Canada.</li>

<li>Fuel Tax: There is a tax for certain petroleum products, fuel inefficient vehicles or even air conditioners. Most importantly tax for fuels like diesel fuel ($0.04 per liter), unleaded gasoline ($0.10) or aviation fuel ($0.04) <sup id="cite_ref-24" class="reference"><a href="#cite_note-24"><span class="cite-bracket">[</span>24<span class="cite-bracket">]</span></a></sup></li></ul>

<p>However, there are small adjustments to these excise duties that vary from province to province.

</p>

<div class="mw-heading mw-heading3"><h3 id="Germany">Germany</h3></div>

<p>Excise taxes in <a href="Germany" title="Germany">Germany</a> are an important source of government revenue. They are levied on a variety of goods and serve to improve <a href="Public_health" title="Public health">public health</a>, promote environmental protection and fund social programs. The rates of these taxes are often adjusted to ensure they are achieving their goals.

In Germany, the following excise is charged:

</p>

<ul><li>energy:

<ul><li>gasoline: €0.6545 /l (c. €0.073 /kWh)</li>

<li>diesel: €0.4704 /l (c. €0.047 /kWh)</li>

<li>heating oil: €0.13 /kg (c. €0.0119 /kWh)</li></ul></li>

<li>electricity:

<ul><li>default: €0.0205 /kWh</li>

<li>for trains, trams, etc.: €0.01142 /kWh</li></ul></li>

<li>nuclear fuel:

<li>intermediate products in production of alcoholic beverages:

<ul><li>default: €1.53 /l</li>

<li>alcoholic contents < 15%: €1.02 /l</li>

<li>intermediate products in champagne production: €1.36 /l</li></ul></li>

<li>tobacco:

<ul><li>cigarettes: €0.0982 /cigarette + 21.69% of the retail price</li>

<li>pipe tobacco: €15.66 /kg + 13.13% of the gross price</li>

<li>cigars: €0.014 /cigar + 1.47% of the gross price</li></ul></li>

<li>coffee:

<ul><li>roasted: €2.19 /kg</li>

<li>instant: €4.78 /kg</li></ul></li>

<li>beer: c. €0.094 /l, depends on the type of beer</li>

<li>spirits</li>

<li>champagne:

<ul><li>alcoholic contents < 6%: €0.51 /l</li>

<li>alcoholic contents >= 6%: €1.36 /l</li></ul></li>

<li>alcopops: €0.0555 /l pure alcohol</li></ul>

<p><br>

<b><big>France</big></b>

</p><p>In France, the domestic consumption tax on energy products (TICPE) and the tax on tobacco and alcohol are excise duties. They are collected by customs, as is dock dues in overseas departments.

</p><p>In France, the transport of alcohol (or tobacco and other products subject to this tax) in excess of a relatively small quantity, even by private individuals for their own consumption, is subject to this tax (also known as "excise duty") for example, for the transport of alcohol in casks (this tax may be levied when crossing a border, where the quantity of alcohol above a certain level will be paid to the customs authorities). It is this notion of a threshold on the quantity transported (and not the actual use to which it will be put) that makes it possible to presume and differentiate between personal possession and commercial use (and this tax must be paid before transport, even in the case of a purchase with invoice in a large retail outlet intended for private individuals, This tax must be paid before the vehicle is transported, even if the vehicle is purchased with an invoice from a large retail outlet for private use. Few people are aware of this, but it can be fined or seized if the "tax stamp" (represented by the tax capsule known as the "CRD" or "capsule représentative de droit") is not produced when the vehicle is inspected by a customs service anywhere in the country, not just at borders, or even if the vehicle is found to have been transported by a police or gendarmerie service during any official inspection or report in the event of a road traffic offence or an accident, whether at fault or not.) It is the driver of the vehicle who must justify this tax at the time of transport, or the company employing the driver if the vehicle is used for professional purposes.

</p><p>Additional taxes (similar to excise duties) are levied in France:

</p>

<ul><li>on spirits with a high alcoholic strength (over 18 degrees), mixed drinks containing more than 1% alcohol ("premix") and on tobacco, for the direct benefit of health insurance funds,</li>

<li>on drinking water supplied by operators of public concessions (the excise duty is then paid by the operator to the public basin agency and/or the local authority),</li>

<li>on boreholes drilled by private individuals (digging wells for example) or certain installations requiring authorisation and regular monitoring (such as private wastewater treatment installations), the monitoring of which is the responsibility of the basin agencies for the preservation of drinking water resources, these taxes being collected by the tax authorities before the construction permit is issued,</li>

<li>on tree felling in private areas of protected forests (this tax may be offset by replanting programmes), or indirectly by the tax authorities on behalf of third parties:</li>

<li>on all electronic products or products that are difficult to reprocess because of their environmental toxicity and non-degradability (commonly known as the "ecotax"), for the benefit of a fund to finance their recycling and research in this field,</li>

<li>on passenger air transport, for the benefit of an international development fund,</li>

<li>on digital or analogue data carriers that allow replication (magnetic tapes, hard disks, physical recording media and all non-volatile memories) to a fund for artists and media producers (music publishing, films, books, software) intended to offset the legal right to private copying.</li></ul>

<div class="mw-heading mw-heading3"><h3 id="India">India</h3></div>

<div role="note" class="hatnote navigation-not-searchable">Main article: <a href="Central_Excise" class="mw-redirect" title="Central Excise">Central Excise</a></div>

<p>In India, almost all products are subject to excise duty, provided the following four conditions are fulfilled:

</p>

<ul><li>There should be a manufacture</li>

<li>The manufacture was in India (excluding special economic zone)</li>

<li>The manufacture should result in goods</li>

<li>The goods thus manufactured must be excisable (means the goods must be specified in central excise tariff act, 1985)</li></ul>

<p>The excise tax in <a href="India" title="India">India</a> is imposed typically on production and <a href="Manufacturing" title="Manufacturing">manufacturing</a> rather than on sale of goods and services. This means that the taxes are paid by the manufacturer, but it is the consumer who ultimately bears the burden of the tax. India has also incorporated a system which allows companies to pay this tax monthly using the online ACES (Automation of Central Excise and Service Tax) portal. Taxes here are mostly calculated as <i><a href="Ad_valorem" class="mw-redirect" title="Ad valorem">ad valorem</a></i> taxes although there are some special cases where rates are applied. The first ever excise taxes were introduced during the British colonial era in mid-19th century to generate revenue by taxing commercial <a href="Product_(business)" title="Product (business)">products</a>. Then after gaining independence in 1947, it has undergone many changes and today it is using the Goods and Services tax (GST) system introduced in 2017. Excise taxes in India could be broken down into these main categories:

</p>

<ul><li>Basic Excise Duty (BED): This tax is calculated as a percentage of the estimated value of goods, and it is levied on production in India.</li>

<li>Additional Excise Duty (AED): This tax is also calculated as a percentage of the assessed value and it is levied on products such as tobacco, pan masala or aerated water.</li>

<li>Special Excise Duty (SED): This tax is levied on goods like alcohol, petroleum products or tobacco and it is also charged as a percentage of the goods value.<sup id="cite_ref-25" class="reference"><a href="#cite_note-25"><span class="cite-bracket">[</span>25<span class="cite-bracket">]</span></a></sup></li></ul>

<p>There are also a few more categories like Service tax or education cess. However, a lot of these taxes have been subsumed in the Goods and services tax.

</p>

<div class="mw-heading mw-heading3"><h3 id="Indonesia">Indonesia</h3></div>

<p>In Indonesia, tobacco products (including <a href="Electronic_cigarettes" class="mw-redirect" title="Electronic cigarettes">electronic cigarettes</a>) and alcoholic drinks are subject to excise duties.<sup id="cite_ref-26" class="reference"><a href="#cite_note-26"><span class="cite-bracket">[</span>26<span class="cite-bracket">]</span></a></sup> Sweetened drinks and plastic bags will be subject to excise duties starting in 2024.<sup id="cite_ref-27" class="reference"><a href="#cite_note-27"><span class="cite-bracket">[</span>27<span class="cite-bracket">]</span></a></sup>

</p>

<div class="mw-heading mw-heading3"><h3 id="China">China</h3></div>

<p>In <a href="China" title="China">China</a> excise tax is levied both on production and on the sale of a certain goods or services. Excise taxes have been present in China since the <a href="Ming" class="mw-redirect" title="Ming">Ming</a> and <a href="Qing" class="mw-redirect" title="Qing">Qing</a> dynasties, but they were only imposed on goods like tea or silk which was considered to more of a luxury goods. In modern China this was largely expanded to excise duties on alcohol, tobacco, petroleum or telecommunication.

Examples of China's excise taxes would be:

</p>

<ul><li>Alcohol Tax: The taxes for alcohol vary depending on the type of alcohol and its alcohol content.</li>

<li><a href="Fuel_Tax" class="mw-redirect" title="Fuel Tax">Fuel Tax</a>: In China tax on fuels differs for every type of fuel. For instance, the excise tax on gasoline is 1.52 yuan per liter and for diesel is 1.2 yuan per liter.</li>

<li>Tobacco Tax: The tax on tobacco is actually <i><a href="Ad_valorem" class="mw-redirect" title="Ad valorem">ad valorem</a></i> tax meaning that it's based on the retail price of the item rather than quantity. For example, the tax on cigarettes ranges from 5-56 % depending on the cigarettes type. Other than that, there is also a VAT tax on cigarettes (13%). This could be explained by the efforts of the Chinese government to reduce smoking and increase public health.<sup id="cite_ref-28" class="reference"><a href="#cite_note-28"><span class="cite-bracket">[</span>28<span class="cite-bracket">]</span></a></sup></li></ul>

<p>There are many more goods that are subject to excise taxes like cars, other motor vehicles and luxury goods. Excise taxes in general have been heavily criticized for being regressive (disproportionate on lower income citizens) so the government has undertaken steps to better the situation like increasing taxes on luxury cars.

</p>

<div class="mw-heading mw-heading3"><h3 id="Japan">Japan</h3></div>

<p>Excise taxes in <a href="Japan" title="Japan">Japan</a> are a type of consumption taxes that are imposed on certain goods and services at the time of purchase. The main goal of excise taxes in Japan is to discourage people from using harmful products or buying luxury items. Japan has been implementing excise taxes since the mid-19th century when it needed the money for their rapid modernizing and growth. For example, one of the earliest excise taxes on tobacco were imposed in 1898 and this helped to raise funds for the <a href="Russo-Japanese_war" class="mw-redirect" title="Russo-Japanese war">Russo-Japanese war</a>. Today most of the excise taxes in Japan are replaced by the consumption tax. The consumption tax rate is at 10% since 2019, however it is imposed on variety of products and there are exceptions in the rates for goods like alcohol, tobacco or fuel.<sup id="cite_ref-29" class="reference"><a href="#cite_note-29"><span class="cite-bracket">[</span>29<span class="cite-bracket">]</span></a></sup>

</p>

<div class="mw-heading mw-heading3"><h3 id="United_Kingdom">United Kingdom</h3></div>

<div role="note" class="hatnote navigation-not-searchable">Main articles: <a href="HM_Excise" title="HM Excise">HM Excise</a>, <a href="HM_Customs_and_Excise" title="HM Customs and Excise">HM Customs and Excise</a>, and <a href="HM_Revenue_and_Customs" title="HM Revenue and Customs">HM Revenue and Customs</a></div>

<p>In the United Kingdom, the following forms of excise are levied on goods and <a href="Service_(economics)" title="Service (economics)">services</a>:

</p>

<ul><li><a href="Air_Passenger_Duty" title="Air Passenger Duty">Air Passenger Duty</a> (<a href="Finance_Act_1994" class="mw-redirect" title="Finance Act 1994">Finance Act 1994</a>)</li>

<li><a href="Aggregates_Levy" title="Aggregates Levy">Aggregates Levy</a> (<a href="Finance_Act_2001" title="Finance Act 2001">Finance Act 2001</a>)</li>

<li>Alcohol duties (Beer Duty, Wine Duty, Cider Duty, Spirits Duty) (Alcoholic Liquor Duties Act 1979)</li>

<li><a href="Bingo_Duty" title="Bingo Duty">Bingo Duty</a> (Betting and Gaming Duties Act 1981)</li>

<li><a href="Climate_Change_Levy" title="Climate Change Levy">Climate Change Levy</a> (<a href="Finance_Act_2000" title="Finance Act 2000">Finance Act 2000</a>)</li>

<li>Gambling duties (General Betting Duty, Pool Betting Duty, Remote Gaming Duty) (<a href="Finance_Act_2014" class="mw-redirect" title="Finance Act 2014">Finance Act 2014</a>)</li>

<li><a href="Hydrocarbon_Oil_Duty" title="Hydrocarbon Oil Duty">Hydrocarbon Oil Duty</a> (Hydrocarbon Oil Duties Act 1979)</li>

<li><a href="Landfill_tax" title="Landfill tax">Landfill tax</a> (<a href="Finance_Act_1996" class="mw-redirect" title="Finance Act 1996">Finance Act 1996</a>)</li>

<li><a href="Machine_Games_Duty" title="Machine Games Duty">Machine Games Duty</a> (<a href="Finance_Act_2012" title="Finance Act 2012">Finance Act 2012</a>) (formerly Amusement Machine Licence Duty)</li>

<li><a href="Tobacco_Duty" title="Tobacco Duty">Tobacco Duty</a> (Tobacco Products Duty Act 1979)</li>

<li><a href="Vehicle_Excise_Duty" class="mw-redirect" title="Vehicle Excise Duty">Vehicle Excise Duty</a> (Vehicle Excise and Registration Act 1994)</li></ul>

<p>Excise tax is an indirect tax created in the United Kingdom during the First English Revolution, also known as "stamp duty", which has been applied to a wide range of products, particularly imports. Historically, it was collected by the <a href="Board_of_Excise" class="mw-redirect" title="Board of Excise">Board of Excise</a>, which was subsequently combined with the <a href="Inland_Revenue" title="Inland Revenue">Inland Revenue</a> (responsible for collecting <a href="Direct_tax" title="Direct tax">direct taxes</a>). In view of the higher likelihood of organised crime being involved in attempts at evading Excise, and its association with <a href="Smuggling" title="Smuggling">smuggling</a>, compared with evasion attempts concerning direct taxation, the Board of Excise was later combined instead with the Board of Customs, to form <a href="HM_Customs_and_Excise" title="HM Customs and Excise">HM Customs and Excise</a>. In this combined form, Customs and Excise was responsible for managing the <a href="Import" title="Import">import</a> and <a href="Export" title="Export">export</a> of goods and services into the UK, and its officers wielded greater powers of access, arrest, and seizure, than the Police.

</p><p>On 18 April 2005, Customs and Excise was merged once more with the Inland Revenue to form a new department, <a href="HM_Revenue_and_Customs" title="HM Revenue and Customs">HM Revenue and Customs</a> (HMRC). The enormous contrast between the powers of officers of the Inland Revenue, and those of Customs and Excise, initially caused several difficulties in the early life of the new organisation. Many of the monitoring and inspection functions, and corresponding powers, were later split off to form a new <a href="UK_Border_Agency" title="UK Border Agency">UK Border Agency</a>, while the residual organisation is now merely responsible for the financial aspects of collection.

</p>

<div class="mw-heading mw-heading3"><h3 id="United_States">United States</h3></div>

<div role="note" class="hatnote navigation-not-searchable">Main article: <a href="Excise_tax_in_the_United_States" title="Excise tax in the United States">Excise tax in the United States</a></div>

<p>In the United States, the term "excise" has at least two meanings: (A) any tax other than a property tax or <a href="Tax_per_head" class="mw-redirect" title="Tax per head">capitation</a> (i.e., an excise is an indirect tax in the constitutional law sense), or (B) a tax that is simply called an excise in the language of the statute imposing that tax (an excise in the statutory law sense, sometimes called a "miscellaneous excise"). An excise under definition (A) is not necessarily the same as an excise under definition (B).

</p><p>An excise (under definition B) has been defined as '"a tax upon manufacture, sale or for a business license or charter, as distinguished from a tax on real property, income or estates."<sup id="cite_ref-30" class="reference"><a href="#cite_note-30"><span class="cite-bracket">[</span>30<span class="cite-bracket">]</span></a></sup>

</p><p>Both the federal and state governments levy excise taxes on goods such as alcohol, motor fuel, and tobacco products. The laws of the federal government and of some state governments impose excises<sup id="cite_ref-31" class="reference"><a href="#cite_note-31"><span class="cite-bracket">[</span>31<span class="cite-bracket">]</span></a></sup><sup id="cite_ref-32" class="reference"><a href="#cite_note-32"><span class="cite-bracket">[</span>32<span class="cite-bracket">]</span></a></sup> known as the income tax. Even though federal excise taxes are geographically uniform, state excise taxes vary considerably. Taxation constitutes a substantial proportion of the retail prices on alcohol and tobacco products.

</p><p>Local governments may also impose an excise tax. For example, the city of <a href="Anchorage%2C_Alaska" title="Anchorage, Alaska">Anchorage, Alaska</a> charges a cigarette tax of $1.30 per pack, which is on top of the federal excise tax and the state excise tax. In 2011, the United States federal excise tax on gasoline was 18.4 cents per gallon (4.86 ¢/L) and 24.4 cents per gallon (6.45 ¢/L) for <a href="Diesel_fuel" title="Diesel fuel">diesel fuel</a>.<sup id="cite_ref-33" class="reference"><a href="#cite_note-33"><span class="cite-bracket">[</span>33<span class="cite-bracket">]</span></a></sup>

</p>

<div class="mw-heading mw-heading3"><h3 id="European_Union">European Union</h3></div>

<p>In the European Union, harmonisation of excise duties has been considered from the outset. However, the first obstacle was the great heterogeneity of these taxes in the different Member States. Excise duty was introduced in the European Union by the Council Directive 92/12/EEC of 25 February 1992 on the general arrangements for products subject to excise duty and on the holding, movement and monitoring of such products, which came into force on 1 January 1993 with the advent of the single market. This Directive was repealed and replaced on 1 April 2010 by the Council Directive 2008/118/EC of 16 December 2008 concerning the general arrangements for excise duty and repealing Directive 92/12/EEC. Under the Directive, the following products are subject to excise duty:

</p>

<ul><li>mineral oils ;</li>

<li>alcohol and alcoholic beverages ;</li>

<li>manufactured tobacco.</li></ul>

<p>In addition, the Directive allows Member States to apply excise duties to products other than those mentioned above, provided that such taxation does not give rise to border-crossing formalities. Due to the differences between countries and the impossibility of reaching an agreement whereby the tax would be fixed and the same for all member countries, it was decided to intervene in excise duties in two ways. The first by establishing a minimum tax rate equal for all member countries and, secondly, by establishing a long-term objective to which all member countries should converge.

</p><p>Excise duty does not become chargeable until the excisable products leave the tax warehouse and are removed from the associated suspension arrangements. However, to avoid excise duty being levied (and possibly reimbursed) each time goods are moved in the course of trade, the directive also provides for a system of movement under a suspension arrangement. Under this system, excisable goods can be dispatched from one tax warehouse to another without excise duty being charged. Products move between tax warehouses under cover of an accompanying administrative document (AAD), which is stamped by customs in the country of departure and by customs in the country of arrival, from where it is returned to the issuer. These days, movements are tracked electronically via the Community's electronic Excises Movements Control System (EMCS).

</p><p>The directive also stipulates that private individuals may pay excise duty in the country in which they buy the products, provided that they transport them themselves. Furthermore, in order to prevent fraudulent trafficking, the directive also establishes that the holding of excisable products for commercial purposes in one country gives rise to the levying of excise duty there, even if the tax had already been paid in another country. To determine what is meant by commercial purposes, the directive sets out various criteria, including the quantity of products held.  Finally, the Directive clearly states that in the case of distance selling to private individuals, excise duty is payable in the country of arrival. In such cases, the vendor is in principle obliged to pay the tax in that country, even if he is not established there.

</p><p>Lastly, the directive also provides for exemptions for products intended for delivery :

</p>

<ul><li>within the framework of diplomatic and consular relations (diplomatic allowances),</li>

<li>international organisations recognised by the host Member State,</li>

<li>NATO forces</li></ul>

<p>On the understanding that Member States are free to set rates higher than the minimum rates, specific directives for each countries can be done on  :

</p>

<ul><li>energy products and electricity ;</li>

<li>alcohol and alcoholic beverages ;</li></ul>

<ul><li>manufactured tobacco.</li></ul>

<p>According to Eurostat data from 2014, it is known that energy taxes represent on average 16% of the implicit rate on consumption and up to 50% of excise tax revenue. Alcohol and tobacco account for only 8% of the implicit rate on consumption. As a whole, excise duties account for around 3% of GDP as a weighted average for the countries that make up the European Union.<sup id="cite_ref-34" class="reference"><a href="#cite_note-34"><span class="cite-bracket">[</span>34<span class="cite-bracket">]</span></a></sup>

</p>

<div class="mw-heading mw-heading2"><h2 id="Criticisms">Criticisms</h2></div>

<p>Critics of excise have interpreted and described it as simply being a way for government to levy further and unnecessary taxation on the population. The presence of <i>refunds of duty</i> under the UK's list of <i>excisable activities</i> has been used to support this argument, as it results in taxation being implemented on persons even when they would normally be exempt from paying other types of taxes (the reason they qualify for the refund in the first place).

</p><p>Furthermore, excise sometimes <a href="Double_taxation" title="Double taxation">doubles up with other taxes</a>, and in particular with <a href="Customs_duties" class="mw-redirect" title="Customs duties">customs duties</a> (except, for <a href="Duty-free" class="mw-redirect" title="Duty-free">duty-free</a> items). If a good is purchased in one country and later exported to another, excise must be paid when it was manufactured, and customs then paid when it enters the second country; in a sense, the "creation" of the good has been taxed twice, although from the second country's point of view, it only came into existence as a taxable good at the border.

</p><p>In some countries, such as the UK, excise has generally been limited to goods which are luxuries or a risk to health or morals, but this is not the case everywhere. Taxation on medicines, pharmaceuticals and medical equipment has been an issue of contention, especially in developing countries, due to the fact that this can cause the prices of medicines, and medical procedures, to become inflated, even when potentially lifesaving; this has sometimes forced healthcare providers to limit the number of operations performed.<sup id="cite_ref-35" class="reference"><a href="#cite_note-35"><span class="cite-bracket">[</span>35<span class="cite-bracket">]</span></a></sup>

</p><p>In some countries, goods which are illegal are nevertheless also subject to excise, and the ground of <i>tax evasion</i> has subsequently been used to prosecute criminal gang leaders, when it has not been possible to prosecute the criminal activity more directly. It has also been argued that, by taxing banned substances, some US states are able to gain additional revenues. In some cases, legislation creates an incentive for the state to turn a blind eye to certain criminal activity, by allowing dealers to preserve their anonymity, and thus enabling revenue to be collected without leading to the arrest of the perpetrator:

</p>

<blockquote class="templatequote"><p>A dealer is not required to give his/her name or address when purchasing <a href="Revenue_stamp" title="Revenue stamp">stamps</a> and the Department is prohibited from sharing any information relating to the purchase of drug tax stamps with law enforcement or anyone else.<sup id="cite_ref-ksrev_5-2" class="reference"><a href="#cite_note-ksrev-5"><span class="cite-bracket">[</span>5<span class="cite-bracket">]</span></a></sup></p></blockquote>

<ul><li><a href="Customs" title="Customs">Customs</a></li>

<li><a href="Securities_turnover_excise_tax" title="Securities turnover excise tax">Securities turnover excise tax</a></li>

<li><a href="Alcohol_tax" title="Alcohol tax">Alcohol tax</a></li></ul>

<div class="mw-heading mw-heading2"><h2 id="References">References</h2></div>

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<li id="cite_note-13"><span class="mw-cite-backlink"><b><a href="#cite_ref-13">^</a></b></span> <span class="reference-text">Alonso Gonzalez, L. M. (1995). Excise duties as environmental taxes. Parliament of Cantabria. <a rel="nofollow" class="external free" href="https://parlamento-cantabria.es/sites/default/files/dossieres-legislativos/Alonso%20Gonzalez_0.pdf">https://parlamento-cantabria.es/sites/default/files/dossieres-legislativos/Alonso%20Gonzalez_0.pdf</a></span>

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<li id="cite_note-salt2-14"><span class="mw-cite-backlink"><b><a href="#cite_ref-salt2_14-0">^</a></b></span> <span class="reference-text"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.uni-koeln.de/phil-fak/ifa/zpe/downloads/1997/118pdf/118251.pdf">"P. Duk. Inv. 314: Agathis, Strategos and Hipparches of the Arsinoite Nome"</a> <span class="cs1-format">(PDF)</span>.</cite> by J.D. Sosin & J.F. Oates, University of Cologne, 1997. Mention of salt tax in early 3rd century papyrus (pp. 6–7). Retrieved July 2009.</span>

</li>

<li id="cite_note-salt20-15"><span class="mw-cite-backlink"><b><a href="#cite_ref-salt20_15-0">^</a></b></span> <span class="reference-text"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.english.emory.edu/Bahri/Dandi.html">"The Salt March To Dandi"</a>.</cite> by Scott Graham, Emory University, 1998. Discussion of salt excise in 1930s India. Retrieved July 2009.</span>

</li>

<li id="cite_note-16"><span class="mw-cite-backlink"><b><a href="#cite_ref-16">^</a></b></span> <span class="reference-text">Routledge Library of British Political History – Labour and Radical Politics 1762–1937, p.327</span>

</li>

<li id="cite_note-17"><span class="mw-cite-backlink"><b><a href="#cite_ref-17">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://thelingonberries.com/money/deciphering-uk-window-tax-the-history-of-an-ancient-taxation-system">Deciphering UK Window Tax The History Of An Ancient Taxation System</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20121115102214/http://thelingonberries.com/money/deciphering-uk-window-tax-the-history-of-an-ancient-taxation-system">Archived</a> 15 November 2012 at the <a href="Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, <i>The Lingo Berries</i>, 23 October 2012. Retrieved Dec 2012.</span>

</li>

<li id="cite_note-18"><span class="mw-cite-backlink"><b><a href="#cite_ref-18">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.chicagotribune.com/1999/10/24/and-you-thought-the-irs-was-heartless/">And You Thought The Irs Was Heartless</a>, <i><a href="Chicago_Tribune" title="Chicago Tribune">Chicago Tribune</a></i>, 24 October 1999. Retrieved Dec 2012.</span>

</li>

<li id="cite_note-19"><span class="mw-cite-backlink"><b><a href="#cite_ref-19">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.spartacus.schoolnet.co.uk/PRknowledge.htm">Taxes on Knowledge</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20131008073629/http://www.spartacus.schoolnet.co.uk/PRknowledge.htm">Archived</a> 8 October 2013 at the <a href="Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, Spartacus Educational. Retrieved April 2013.</span>

</li>

<li id="cite_note-20"><span class="mw-cite-backlink"><b><a href="#cite_ref-20">^</a></b></span> <span class="reference-text">"<i>What was known as a 'Tax on Knowledge'?</i>", HistoryHouse.co.uk. Consulted April 2013.</span>

</li>

<li id="cite_note-21"><span class="mw-cite-backlink"><b><a href="#cite_ref-21">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.libraryindex.com/encyclopedia/pages/covwoq5fvh/advertisement-advertisements-duty-ireland.html">"Advertisement imthias" definition</a> <a rel="nofollow" class="external text" href="https://web.archive.org/web/20130702120339/http://www.libraryindex.com/encyclopedia/pages/covwoq5fvh/advertisement-advertisements-duty-ireland.html">Archived</a> 2 July 2013 at the <a href="Wayback_Machine" title="Wayback Machine">Wayback Machine</a>, Encyclopædia Britannica, 9th Edition, 1901. Retrieved April 2013.</span>

</li>

<li id="cite_note-22"><span class="mw-cite-backlink"><b><a href="#cite_ref-22">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://marxengels.public-archive.net/en/ME0751en.html">Advertisement Duty. Russian Movements. Denmark. The United States in Europe.</a>, <a href="Karl_Marx" title="Karl Marx">Karl Marx</a>, 5 August 1853. Retrieved April 2013.</span>

</li>

<li id="cite_note-23"><span class="mw-cite-backlink"><b><a href="#cite_ref-23">^</a></b></span> <span class="reference-text">Australian Taxation Office, <i><a rel="nofollow" class="external text" href="http://www.ato.gov.au/businesses/pathway.asp?pc=001/003/095">Businesses – Excise</a></i> (<a rel="nofollow" class="external text" href="https://web.archive.org/web/20090121071405/http://ato.gov.au/businesses/pathway.asp?pc=001%2F003%2F095">Archived</a> 21 January 2009 at the <a href="Wayback_Machine" title="Wayback Machine">Wayback Machine</a>). Retrieved July 2009.</span>

</li>

<li id="cite_note-24"><span class="mw-cite-backlink"><b><a href="#cite_ref-24">^</a></b></span> <span class="reference-text"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://www.canada.ca/en/services/taxes/excise-taxes-duties-and-levies.html">"Excise and specialty taxes"</a>. 16 August 2016.</cite></span>

</li>

<li id="cite_note-25"><span class="mw-cite-backlink"><b><a href="#cite_ref-25">^</a></b></span> <span class="reference-text"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20220607042445/https://www.cbic.gov.in/">"CBIC"</a>. Archived from <a rel="nofollow" class="external text" href="https://www.cbic.gov.in/">the original</a> on 7 June 2022<span class="reference-accessdate">. Retrieved <span class="nowrap">28 April</span> 2023</span>.</cite></span>

</li>

<li id="cite_note-26"><span class="mw-cite-backlink"><b><a href="#cite_ref-26">^</a></b></span> <span class="reference-text"><cite class="citation web cs1 cs1-prop-foreign-lang-source"><a rel="nofollow" class="external text" href="https://bcmarunda.beacukai.go.id/customspedia/cukai/mengenal-barang-kena-cukai/">"Mengenal Barang Kena Cukai"</a> (in Indonesian). 7 December 2021<span class="reference-accessdate">. Retrieved <span class="nowrap">12 March</span> 2024</span>.</cite></span>

</li>

<li id="cite_note-27"><span class="mw-cite-backlink"><b><a href="#cite_ref-27">^</a></b></span> <span class="reference-text"><cite id="CITEREFElena2024" class="citation news cs1 cs1-prop-foreign-lang-source">Elena, Maria (4 January 2024). <a rel="nofollow" class="external text" href="https://ekonomi.bisnis.com/read/20240104/9/1729473/melihat-kembali-rencana-pengenaan-cukai-minuman-manis-dan-plastik">"Melihat Kembali Rencana Pengenaan Cukai Minuman Manis dan Plastik"</a>. <i>Bisnis.com</i> (in Indonesian)<span class="reference-accessdate">. Retrieved <span class="nowrap">12 March</span> 2024</span>.</cite></span>

</li>

<li id="cite_note-28"><span class="mw-cite-backlink"><b><a href="#cite_ref-28">^</a></b></span> <span class="reference-text"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="http://www.chinatax.gov.cn/eng/home.html">"State Taxation Administration"</a>.</cite></span>

</li>

<li id="cite_note-29"><span class="mw-cite-backlink"><b><a href="#cite_ref-29">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="https://www.mof.go.jp/english/policy/tax_policy/publication/taxation_in_japan/tax2021/tax2021_02.pdf">Ministry of Finance</a> </span>

</li>

<li id="cite_note-30"><span class="mw-cite-backlink"><b><a href="#cite_ref-30">^</a></b></span> <span class="reference-text">Law.com's <i>Legal Dictionary</i> <a rel="nofollow" class="external text" href="http://dictionary.law.com/default2.asp?typed=excise&type=1">Dictionary.law.com</a></span>

</li>

<li id="cite_note-31"><span class="mw-cite-backlink"><b><a href="#cite_ref-31">^</a></b></span> <span class="reference-text">""[T]axation on income [is] in its nature an excise...", A unanimous United States Supreme Court in <i>Brushaber v. Union Pacific R. Co.</i>, 240 U.S. 1 (1916),</span>

</li>

<li id="cite_note-32"><span class="mw-cite-backlink"><b><a href="#cite_ref-32">^</a></b></span> <span class="reference-text">"[The] tax upon gains, profits, and income [is] an excise or duty, and not a direct tax, within the meaning of the constitution, and [] its imposition [is] not, therefore, unconstitutional." United States Supreme Court, <i>Springer v. United States</i>, 102 U.S. 586 (1881) (as summarized in <i>Pollock v. Farmer's Loan & Trust</i>, 158 U.S. 601, (1895)).</span>

</li>

<li id="cite_note-33"><span class="mw-cite-backlink"><b><a href="#cite_ref-33">^</a></b></span> <span class="reference-text"><cite class="citation web cs1"><a rel="nofollow" class="external text" href="https://web.archive.org/web/20120318041003/http://www.nacsonline.com/NACS/Resources/campaigns/GasPrices_2011/Pages/StatisticsDefinitions.aspx">"Fueling America: A Snapshot of Key Facts and Figures"</a>. Archived from <a rel="nofollow" class="external text" href="http://www.nacsonline.com/NACS/Resources/campaigns/GasPrices_2011/Pages/StatisticsDefinitions.aspx">the original</a> on 18 March 2012<span class="reference-accessdate">. Retrieved <span class="nowrap">24 April</span> 2012</span>.</cite></span>

</li>

<li id="cite_note-34"><span class="mw-cite-backlink"><b><a href="#cite_ref-34">^</a></b></span> <span class="reference-text"><cite id="CITEREFAlvarez-García2000" class="citation web cs1">Alvarez-García, S (1 January 2000). <a rel="nofollow" class="external text" href="https://www.researchgate.net/publication/292722455">"Excise duties in the EU: from a revenue motive to environmental protection?"</a> – via <a href="ResearchGate" title="ResearchGate">ResearchGate</a>.</cite></span>

</li>

<li id="cite_note-35"><span class="mw-cite-backlink"><b><a href="#cite_ref-35">^</a></b></span> <span class="reference-text"><a rel="nofollow" class="external text" href="http://www.haiweb.org/medicineprices/05062011/Taxes%20final%20May2011.pdf">WHO/HAI Project on Medicine Prices and Availability</a>, <a href="WHO" class="mw-redirect" title="WHO">WHO</a> and Human Awareness Institute, May 2011. Retrieved Apr 2013.</span>

</li>

</ol></div></div>

<div class="mw-heading mw-heading2"><h2 id="External_links">External links</h2></div>

<ul><li><span class="noviewer" typeof="mw:File"></span> The dictionary definition of <a href="https://en.wiktionary.org/wiki/excise" class="extiw external" title="wiktionary:excise"><i>excise</i></a> at Wiktionary</li>

<li><cite class="citation encyclopaedia cs1"><span class="cs1-ws-icon" title="s:1911 Encyclopædia Britannica/Excise"><a class="external text external" href="https://en.wikisource.org/wiki/1911_Encyclop%C3%A6dia_Britannica/Excise">"Excise" </a></span>. <i><a href="Encyclop%C3%A6dia_Britannica_Eleventh_Edition" title="Encyclopædia Britannica Eleventh Edition">Encyclopædia Britannica</a></i>. Vol. 10 (11th ed.). 1911. pp. <span class="nowrap">58–</span>59.</cite></li></ul>

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