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Table of Contents Key Points Introduction A Short History of Excise Taxes Pigouvian Taxes All Tax Policy is About Trade-offs General Design Considerations Tax Base Tax Rate When to Levy Revenue Allocation Regressivity Principles for Excise Tax Design Traditional Excise Tax Categories Tobacco Alcohol Motor Fuel Excise Tax Trends Recreational Marijuana Sports Betting Vaping Sugar-Sweetened Beverages Ride and Car Sharing Single-Use Plastics Best Practice Conclusion Appendix Taxes make more sense with us in your inbox

Geneva: WHO, (2016)

Sustained decline in tobacco purchasing in Denmark during the COVID-19 pandemic

Further studies are required to understand the long-term effects of e-cigarette use on breath odour