Excise - Knowledge

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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.

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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.

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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.

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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.

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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).

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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:

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tax. Some poor people even forced themselves to live in cold dark rooms in order to avoid paying these taxes. 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.

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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.". This is how Sijbren Cnossen sets out five main rationales for the use of excise duties:

2039:. 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. 2468:. 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 2237:. 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. 1737:, 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 2273: 3026:(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). 3004:(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 3147:

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

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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 known as the income tax. Even though federal excise taxes are geographically uniform, state excise taxes

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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

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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

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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

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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

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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

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In some countries, excise is also levied on some goods for purely punitive reasons. Many US states impose excise on illegal substances; 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

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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

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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

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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

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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

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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

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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

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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, but sometimes excise

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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

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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

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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

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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

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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

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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

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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.

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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

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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

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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.

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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

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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

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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.

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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.

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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

2225:, 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 2752:

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:

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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". It has its basis in

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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

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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,

2446:(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. 2795:. 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. 1848:. 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. 2638:

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

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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

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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

2153:"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) 2482:

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)

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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).

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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

2697:. 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: 1859:

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."

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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.

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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

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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.

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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:

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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

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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.

2257:", 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. 3810:" tax upon gains, profits, and income an excise or duty, and not a direct tax, within the meaning of the constitution, and its imposition not, therefore, unconstitutional." United States Supreme Court, 2194:. 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 2961: 2693:

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

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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.

2503:, 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: 2872: 3029:

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."

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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

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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.

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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.

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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,

2253:, 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 " 2921: 3540: 2951: 3828: 2429:

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".

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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:

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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

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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

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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),

1722:, 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 2000:

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.

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1871 U.S. Revenue stamp for 1/6 barrel of beer. Brewers would receive the stamp sheets, cut them into individual stamps, cancel them, and paste them over the

2763:: 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. 2713: 3094:

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 :

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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.

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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)

3732: 2710:(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. 3451: 1876:... 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. 2985:, compared with evasion attempts concerning direct taxation, the Board of Excise was later combined instead with the Board of Customs, to form 2858: 2358: 3164:

and the Department is prohibited from sharing any information relating to the purchase of drug tax stamps with law enforcement or anyone else.

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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.

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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

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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

2732:) and alcoholic drinks are subject to excise duties. Sweetened drinks and plastic bags will be subject to excise duties starting in 2024. 3652: 3329:"Economic Evidence Regarding Alcohol Price Elasticities and Price Responses by Heavy Drinkers, Binge Drinkers, and Alcohol-Related Harms" 2850: 2846: 2716:(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. 1770:

Typical examples of excise duties are taxes on alcohol and alcoholic beverages ; alcohol tax, for example, may consist of a levy of

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products. These taxes have been used to build support for legalization initiatives by raising revenue for general spending purposes.

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of goods and services into the UK, and its officers wielded greater powers of access, arrest, and seizure, than the Police.

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vary considerably. Taxation constitutes a substantial proportion of the retail prices on alcohol and tobacco products.

2704:(BED): This tax is calculated as a percentage of the estimated value of goods, and it is levied on production in India. 1688: 1551: 674: 186: 1813:), attested in meaning 'excise on wine or beer' in early 15th c., which was apparently altered from earlier (13th c.) 2388: 1753:, costing a specific amount for a volume or unit of the item purchased, whereas a sales tax or value-added tax is an 1012: 760: 2674:

The goods thus manufactured must be excisable (means the goods must be specified in central excise tariff act, 1985)

3560: 477: 3709: 3017: 1821:'tax, excise duty'. The exact derivation is unclear and is presumed to come from contamination of several roots. 659: 255: 3199: 2661:

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

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an excise is typically heavier, accounting for a higher fraction of the retail price of the targeted products.

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water resources, these taxes being collected by the tax authorities before the construction permit is issued,

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In the United States, the term "excise" has at least two meanings: (A) any tax other than a property tax or

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On 18 April 2005, Customs and Excise was merged once more with the Inland Revenue to form a new department,

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are an important source of government revenue. They are levied on a variety of goods and serve to improve

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Newspapers were taxed in the United Kingdom from 1712 until 1853. The original tax was increased with the

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https://educarconsumidores.org/wp-content/uploads/2020/04/9.-Impuesto-Saludable-y-Salud-Pu%CC%81blica.pdf

2911: 2115:) suggests that its implementation to cards and dice can be viewed as a type of excise duty on gambling. 1561: 1531: 2436:, the meaning of "excise" is not merely academic, but has been the subject of numerous court cases. The 3519:

by Scott Graham, Emory University, 1998. Discussion of salt excise in 1930s India. Retrieved July 2009.

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In some countries, goods which are illegal are nevertheless also subject to excise, and the ground of

2150:"5.5 Implementation of an excise tax on prostitution, the brothel is taxed and passed it on." (Canada) 3008:, while the residual organisation is now merely responsible for the financial aspects of collection. 989: 567: 524: 375: 230: 79: 2455: 1836:, many of the Puritan social restrictions were overturned, but excise was re-introduced, under the 1581: 999: 483: 3485:

https://parlamento-cantabria.es/sites/default/files/dossieres-legislativos/Alonso%20Gonzalez_0.pdf

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Alcohol Tax: The taxes for alcohol vary depending on the type of alcohol and its alcohol content.

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

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Alonso Gonzalez, L. M. (1995). Excise duties as environmental taxes. Parliament of Cantabria.

3387: 3355: 3250: 3797:""axation on income in its nature an excise...", A unanimous United States Supreme Court in 3528:

Routledge Library of British Political History – Labour and Radical Politics 1762–1937, p.327

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Lastly, the directive also provides for exemptions for products intended for delivery :

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as a particularly elaborate card, from the time when it was obliged to carry the stamp for

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were also subject to stamp duty (and were in fact the only non-paper item listed under the

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and does so by being set equal to the external marginal cost of the negative externalities.

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Sandoval, M. Y. (2017, September). Healthy taxes and public health. Educar Consumidores.

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Excise was introduced to England from the Netherlands in the mid-17th century under the

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of GDP per capita with purchasing power parity (PPP) is explained in 2% by tax revenue.

2309: 2164: 2143: 1977: 1601: 1591: 1576: 1566: 1541: 1491: 1456: 1446: 1416: 1401: 1396: 1251: 1166: 954: 918: 839: 718: 436: 74: 3908: 2035:), which are used by large swathes of the population, both being widely recognized as 3855: 3383: 3379: 3309: 3037: 2401: 1992:. The tax is normally set by the government to correct an undesirable or inefficient 1989: 1880:

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

1714: 1674: 1516: 1501: 1496: 1471: 1421: 1221: 932: 884: 824: 740: 681: 393: 360: 166: 2320: 1745:(VAT). Typically, an excise is distinguished from a sales tax or VAT in three ways: 3932: 3367: 3005: 2941: 2931: 2901: 2882: 2839: 2829: 2331: 2254: 1985: 1946: 1710: 1556: 1481: 1087: 1052: 1032: 844: 812: 686: 540: 291: 3084:

within the framework of diplomatic and consular relations (diplomatic allowances),

2051:, states with implemented legal markets have imposed new excise taxes on sales of 3656: 3617: 3585: 3565: 3544: 3455: 3283: 3264: 3132: 2970: 2835: 2642:

on passenger air transport, for the benefit of an international development fund,

2293: 2250: 2009: 1742: 1650: 1266: 1124: 1119: 854: 817: 728: 693: 595: 519: 355: 315: 281: 191: 181: 176: 171: 89: 3514: 2366: 3136: 2974: 2656: 2405: 2289: 2112: 1893: 1861: 1754: 1719: 1209: 1181: 1156: 1017: 859: 654: 590: 488: 426: 330: 325: 308: 286: 3898: 3221: 3926: 3856:"Excise duties in the EU: from a revenue motive to environmental protection?" 3161: 2989:. In this combined form, Customs and Excise was responsible for managing the 2817:

In the United Kingdom, the following forms of excise are levied on goods and

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Advertisement Duty. Russian Movements. Denmark. The United States in Europe.

3371: 1984:

is a method that tries to internalize negative externalities to achieve the

3859: 3758: 3497:"P. Duk. Inv. 314: Agathis, Strategos and Hipparches of the Arsinoite Nome" 3313: 3023: 2947: 2927: 2472:

vary but most notable ones could be broken down in these three categories:

2297: 1934: 1930: 1817:, which meant simply a tax on consumption and is related to Medieval Latin 1799: 1750: 1734: 1662: 1176: 959: 928: 899: 879: 770: 755: 735: 649: 644: 446: 240: 3036:

Local governments may also impose an excise tax. For example, the city of

209: 21: 3328: 3160:

A dealer is not required to give his/her name or address when purchasing

3042: 2694: 2370: 2028: 1955: 1903: 1171: 909: 869: 787: 723: 669: 605: 431: 421: 365: 245: 146: 141: 99: 84: 3893: 2206:

was taxed as early as the second century, and as late as the twentieth.

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a weighted average for the countries that make up the European Union.

2315:

One of the most noticeable examples of this is the development of the

3633: 3140: 2982: 2804: 2433: 2292:, for example, producers may be given (or required to buy) a certain 2230: 2190:

One of the most notorious taxes in the whole of history was France's

2119: 2104: 2036: 1899: 1884:

health risks from abusing toxic substances (thus making it a kind of

1738: 1109: 1027: 1022: 708: 703: 514: 441: 131: 3733:"Melihat Kembali Rencana Pengenaan Cukai Minuman Manis dan Plastik" 3620:, Encyclopædia Britannica, 9th Edition, 1901. Retrieved April 2013. 3538:

Deciphering UK Window Tax The History Of An Ancient Taxation System

2760: 2413: 2327: 2052: 1926: 1918: 1914: 1907: 1828:

regime, as a tax, an excise duty, levied on drinks in 1650. In the

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Additional taxes (similar to excise duties) are levied in France:

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international organisations recognised by the host Member State,

1798:

is attested in English since late 15th c. and was borrowed from

2994: 2990: 2461: 2199: 2075:

are subject to excise in many countries today. In 18th-century

1961: 1845: 1775:

duty is also levied on tea or coffee (sometimes referred to as

1645: 1291: 1102: 1097: 1092: 894: 2668:

The manufacture was in India (excluding special economic zone)

2134:

Prostitution has been proposed to bear excise tax in separate

1763:

an excise typically applies to a narrow range of products, and

16:

Goods tax levied at the moment of manufacture rather than sale

3907: 2787: 2741: 2687:

and Service Tax) portal. Taxes here are mostly calculated as

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and Human Awareness Institute, May 2011. Retrieved Apr 2013.

2546:

intermediate products in production of alcoholic beverages:

2464:

are an important source of revenue for both the federal and

3687: 3356:"Taxation and Market Power in the Legal Marijuana Industry" 2749: 2745: 2563:

cigarettes: €0.0982 /cigarette + 21.69% of the retail price

2108: 2063:

Some U.S. states tax transactions involving illegal drugs.

1938: 1726:, while excise is levied on goods that came into existence 3876: 2409: 2049:

legalization of non-medical cannabis in the United States

41: 29:

so when the barrel was tapped it would destroy the stamp.

3303: 3301: 3268:, Ninth Ed. (London, 1805), Vol.2; retrieved 2009-11-03. 2087:

was for a time also subject to taxation, in the form of

3422:"Bill Q-116: An Act to Legalize Prostitution in Canada" 2555:

intermediate products in champagne production: €1.36 /l

2272: 3829:"Fueling America: A Snapshot of Key Facts and Figures" 3144:

came into existence as a taxable good at the border.

3918:. Vol. 10 (11th ed.). 1911. pp. 58–59. 3298: 2304:

and are then obliged to affix one to every packet of

2280:

An excise duty is often applied by the affixation of

1006:

European Union Common Consolidated Corporate Tax Base

2566:

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

2107:(and cards were categorized as such), the fact that 3873:

WHO/HAI Project on Medicine Prices and Availability

2355:The examples and perspective in this Western world 2334:—is another method of ensuring the excise is paid. 2171: 1844:of royally-owned land which had not already become 3449:Prostitution tax an option for Nevada Legislature 1917:objectionable activity (thus making it a type of 3924: 3353: 2569:cigars: €0.014 /cigar + 1.47% of the gross price 2373:, or create a new Western world, as appropriate. 2021: 2585:beer: c. €0.094 /l, depends on the type of beer 2516:LPG: €0.166 /kg (c. €0.0896 /l or €0.0129 /kWh) 3853: 3588:, Spartacus Educational. Retrieved April 2013. 2267: 2773:to reduce smoking and increase public health. 2244: 1682: 3601:", HistoryHouse.co.uk. Consulted April 2013. 2766:Tobacco Tax: The tax on tobacco is actually 1962:Theoretical foundations on specific taxation 2973:, which was subsequently combined with the 2944:) (formerly Amusement Machine Licence Duty) 2284:to the products being sold. In the case of 1760:and proportional to the price of the goods, 3354:Hollenbeck, Brett; Uetake, Kosuke (2021). 2728:In Indonesia, tobacco products (including 1689: 1675: 2389:Learn how and when to remove this message 2213: 2185: 1198:Institute on Taxation and Economic Policy 3814:, 102 U.S. 586 (1881) (as summarized in 3200:"6 2/3c Beer revenue stamp proof single" 2962:Vehicle Excise and Registration Act 1994 2522:heating oil: €0.13 /kg (c. €0.0119 /kWh) 2400: 2271: 1790: 20: 3599:What was known as a 'Tax on Knowledge'? 3307: 3278: 3276: 3274: 2682:is imposed typically on production and 1898:environmental damage (thus acting as a 3925: 3636:, 5 August 1853. Retrieved April 2013. 3569:, 24 October 1999. Retrieved Dec 2012. 3551:, 23 October 2012. Retrieved Dec 2012. 3507: 3101:alcohol and alcoholic beverages ; 3098:energy products and electricity ; 3061:alcohol and alcoholic beverages ; 2671:The manufacture should result in goods 2533:for trains, trams, etc.: €0.01142 /kWh 2456:Taxation in Canada § Excise taxes 2016: 3730: 3561:And You Thought The Irs Was Heartless 3489: 3462:, 23 March 2009. Retrieved July 2009. 2597:alcoholic contents >= 6%: €1.36 /l 2552:alcoholic contents < 15%: €1.02 /l 2510:gasoline: €0.6545 /l (c. €0.073 /kWh) 2157: 1945:Revenue raised through excise may be 3854:Alvarez-García, S (1 January 2000). 3816:Pollock v. Farmer's Loan & Trust 3394: 3271: 3265:A Dictionary of the English Language 3202:. Smithsonian National Postal Museum 2594:alcoholic contents < 6%: €0.51 /l 2341: 2513:diesel: €0.4704 /l (c. €0.047 /kWh) 2412:, from excises. For this data, the 2337: 13: 3611:"Advertisement imthias" definition 3326: 2873:Betting and Gaming Duties Act 1981 2519:CNG: €0.1803 /kg (c. €0.0139 /kWh) 14: 3949: 3886: 3799:Brushaber v. Union Pacific R. Co. 3256: 3048: 2798: 2778:increasing taxes on luxury cars. 2602:alcopops: €0.0555 /l pure alcohol 2012:system based on their consumption 1013:Global minimum corporate tax rate 3892: 3712:(in Indonesian). 7 December 2021 3011: 2863:Alcoholic Liquor Duties Act 1979 2346: 2172:Environmentally harmful products 1656: 1644: 478:Base erosion and profit shifting 48: 3866: 3847: 3821: 3804: 3791: 3776: 3765: 3759:"State Taxation Administration" 3751: 3731:Elena, Maria (4 January 2024). 3724: 3702: 3676: 3662: 3639: 3623: 3604: 3591: 3572: 3554: 3531: 3522: 3477: 3465: 3442: 3414: 3018:Excise tax in the United States 2922:Hydrocarbon Oil Duties Act 1979 2129: 1834:the Restoration of the Monarchy 256:Optimal capital income taxation 3347: 3320: 3286:. Kansas Department of Revenue 3239: 3214: 3192: 3180:Securities turnover excise tax 3131:Furthermore, excise sometimes 2952:Tobacco Products Duty Act 1979 2180: 1336:List of countries by tax rates 1: 3897:The dictionary definition of 3185: 3114: 2665:There should be a manufacture 2022:Tobacco, alcohol and gasoline 1941:) in places where it is legal 761:Natural resources consumption 3710:"Mengenal Barang Kena Cukai" 3670:"Excise and specialty taxes" 3645:Australian Taxation Office, 2977:(responsible for collecting 2723: 2420: 2221:was introduced as a form of 2146:(2009) – proposed wordings: 2058: 611:United States as a tax haven 7: 3400:Stamp Act History Project, 3168: 3133:doubles up with other taxes 2912:HGV Road User Levy Act 2013 2369:, discuss the issue on the 2268:Machinery of implementation 2066: 2042: 1888:); typically this includes 1733:An excise is considered an 10: 3954: 3333:Public Health Open Journal 3015: 2802: 2654: 2490: 2453: 2427:Australian Taxation Office 2367:improve this Western world 2245:Newspapers and advertising 2079:, and for a brief time in 1838:Tenures Abolition Act 1660 1809:(whence also Modern Dutch 1783:plastic packaging, etc.). 525:Offshore financial centres 415:Repatriation tax avoidance 3812:Springer v. United States 3515:"The Salt March To Dandi" 3360:RAND Journal of Economics 3308:Cnossen, Sijbren (2011). 3135:, and in particular with 2449: 1925:); usually this includes 1902:); this usually includes 1749:an excise is typically a 990:Financial transaction tax 80:Property tax equalization 3818:, 158 U.S. 601, (1895)). 3543:15 November 2012 at the 3460:North Lake Tahoe Bonanza 2781: 2735: 2650: 2095:had to be placed on the 1819:accisia, assisia, assisa 1341:Tax revenue to GDP ratio 1000:Currency transaction tax 581:Liechtenstein tax affair 3915:Encyclopædia Britannica 3659:). Retrieved July 2009. 3655:21 January 2009 at the 3372:10.1111/1756-2171.12384 3253:; retrieved 2012-09-24. 3123:under the UK's list of 2438:High Court of Australia 2126:in the United Kingdom. 1864:was less flattering in 1840:, in lieu of rent, for 1048:Permanent establishment 1043:Exchange of Information 546:Financial Secrecy Index 197:Medical savings account 27:bung of the beer barrel 3584:8 October 2013 at the 3166: 3002:HM Revenue and Customs 2813:HM Revenue and Customs 2708:Additional Excise Duty 2417: 2408:revenue, in % of 2277: 2214:Window and related tax 2186:Salt, paper and coffee 2033:cirrhosis of the liver 1878: 943:Vehicle miles traveled 562:Ireland as a tax haven 376:Private tax collection 30: 3247:The Wealth of Nations 3158: 3106:manufactured tobacco. 3064:manufactured tobacco. 2987:HM Customs and Excise 2809:HM Customs and Excise 2730:electronic cigarettes 2530:default: €0.0205 /kWh 2466:provincial government 2404: 2275: 2081:British North America 1870: 1791:History and rationale 616:Panama as a tax haven 568:Ireland v. Commission 536:Conduit and sink OFCs 531:Offshore magic circle 452:Unreported employment 24: 3801:, 240 U.S. 1 (1916), 3411:Retrieved July 2009. 3125:excisable activities 2918:Hydrocarbon Oil Duty 2890:General Betting Duty 2443:Ha v New South Wales 2357:may not represent a 2124:General Betting Duty 1913:socially damaging / 1612:United Arab Emirates 1354:Individual Countries 1063:Foreign revenue rule 855:Inheritance (estate) 574:Leprechaun economics 3772:Ministry of Finance 3648:Businesses – Excise 3616:2 July 2013 at the 3458:, by Geoff Dornan, 3454:13 May 2011 at the 3058:mineral oils ; 2958:Vehicle Excise Duty 2879:Climate Change Levy 2714:Special Excise Duty 2326:A government-owned 2142:(2005), and in the 2140:Canadian Parliament 2017:Targets of taxation 1866:his 1755 dictionary 1651:Business portal 1346:Tax rates in Europe 1216:Tax Justice Network 1162:Dhammika Dharmapala 665:Airport improvement 473:Transfer mispricing 264:Distribution of Tax 36:Part of a series on 3787:Dictionary.law.com 3579:Taxes on Knowledge 3251:Bk.V, Ch.2, Art.IV 2938:Machine Games Duty 2908:HGV Road User Levy 2898:Remote Gaming Duty 2826:Air Passenger Duty 2793:Russo-Japanese war 2678:The excise tax in 2580:instant: €4.78 /kg 2577:roasted: €2.19 /kg 2470:federal government 2418: 2406:General government 2278: 2276:1828 "Old Frizzle" 2261:Advertisement Duty 2165:consumer behaviour 2158:Unhealthy products 2144:Nevada Legislature 1929:, and can include 1252:Eight per thousand 1167:James R. Hines Jr. 1058:European Union FTT 75:Government revenue 31: 3672:. 16 August 2016. 3549:The Lingo Berries 3226:etymologiebank.nl 3038:Anchorage, Alaska 2894:Pool Betting Duty 2888:Gambling duties ( 2702:Basic Excise Duty 2549:default: €1.53 /l 2399: 2398: 2391: 2321:playing card duty 1990:Pareto efficiency 1954:to the charge of 1699: 1698: 1634: 1633: 1230: 1229: 1222:Tax Policy Center 965:Negative (income) 741:Environmental tax 623: 622: 541:Financial centres 361:Tax investigation 299: 298: 167:Tax harmonization 3945: 3919: 3911: 3896: 3880: 3870: 3864: 3863: 3851: 3845: 3844: 3842: 3840: 3835:on 18 March 2012 3831:. Archived from 3825: 3819: 3808: 3802: 3795: 3789: 3784:Legal Dictionary 3780: 3774: 3769: 3763: 3762: 3755: 3749: 3748: 3746: 3744: 3728: 3722: 3721: 3719: 3717: 3706: 3700: 3699: 3697: 3695: 3686:. Archived from 3680: 3674: 3673: 3666: 3660: 3643: 3637: 3627: 3621: 3608: 3602: 3595: 3589: 3576: 3570: 3558: 3552: 3535: 3529: 3526: 3520: 3518: 3511: 3505: 3503: 3501: 3493: 3487: 3481: 3475: 3469: 3463: 3446: 3440: 3439: 3438:on 25 June 2008. 3437: 3431:. Archived from 3426: 3418: 3412: 3410: 3398: 3392: 3391: 3351: 3345: 3344: 3342: 3340: 3324: 3318: 3317: 3305: 3296: 3295: 3293: 3291: 3280: 3269: 3262:Samuel Johnson, 3260: 3254: 3243: 3237: 3236: 3234: 3232: 3222:"Zoekresultaten" 3218: 3212: 3211: 3209: 3207: 3196: 3006:UK Border Agency 2942:Finance Act 2012 2932:Finance Act 1996 2902:Finance Act 2014 2883:Finance Act 2000 2845:Alcohol duties ( 2840:Finance Act 2001 2830:Finance Act 1994 2786:Excise taxes in 2495:Excise taxes in 2460:Excise taxes in 2394: 2387: 2383: 2380: 2374: 2350: 2349: 2342: 2338:Around the world 2332:alcohol monopoly 2255:tax on knowledge 1986:Nash equilibrium 1713:on manufactured 1691: 1684: 1677: 1663:Money portal 1661: 1660: 1659: 1649: 1648: 1325: 1324: 1146: 1145: 1053:Transfer pricing 1033:Tax equalization 1007: 950:Corporate profit 586:Luxembourg Leaks 520:Corporate havens 399: 398: 215: 214: 52: 33: 32: 3953: 3952: 3948: 3947: 3946: 3944: 3943: 3942: 3923: 3922: 3906: 3889: 3884: 3883: 3871: 3867: 3852: 3848: 3838: 3836: 3827: 3826: 3822: 3809: 3805: 3796: 3792: 3781: 3777: 3770: 3766: 3757: 3756: 3752: 3742: 3740: 3739:(in Indonesian) 3729: 3725: 3715: 3713: 3708: 3707: 3703: 3693: 3691: 3682: 3681: 3677: 3668: 3667: 3663: 3657:Wayback Machine 3644: 3640: 3628: 3624: 3618:Wayback Machine 3609: 3605: 3596: 3592: 3586:Wayback Machine 3577: 3573: 3566:Chicago Tribune 3559: 3555: 3545:Wayback Machine 3536: 3532: 3527: 3523: 3513: 3512: 3508: 3499: 3495: 3494: 3490: 3482: 3478: 3470: 3466: 3456:Wayback Machine 3447: 3443: 3435: 3429:clubs.myams.org 3424: 3420: 3419: 3415: 3405:Stamp Act, 1765 3401: 3399: 3395: 3352: 3348: 3338: 3336: 3325: 3321: 3306: 3299: 3289: 3287: 3282: 3281: 3272: 3261: 3257: 3244: 3240: 3230: 3228: 3220: 3219: 3215: 3205: 3203: 3198: 3197: 3193: 3188: 3171: 3121:refunds of duty 3117: 3051: 3020: 3014: 2971:Board of Excise 2836:Aggregates Levy 2815: 2803:Main articles: 2801: 2784: 2738: 2726: 2659: 2653: 2610: 2606: 2493: 2458: 2452: 2423: 2395: 2384: 2378: 2375: 2364: 2351: 2347: 2340: 2270: 2251:Stamps Act 1814 2247: 2216: 2192:gabelle of salt 2188: 2183: 2174: 2160: 2132: 2122:are subject to 2069: 2061: 2045: 2024: 2019: 2010:progressive tax 1964: 1851: 1793: 1773: 1743:value-added tax 1695: 1657: 1655: 1643: 1636: 1635: 1322: 1312: 1311: 1267:Fiscus Judaicus 1242: 1232: 1231: 1190:Advocacy groups 1143: 1135: 1134: 1125:Trade agreement 1120:Free-trade zone 1078: 1068: 1067: 1005: 985: 975: 974: 635: 625: 624: 596:Paradise Papers 437:Debtors' prison 396: 386: 385: 356:Tax preparation 316:Revenue service 311: 301: 300: 212: 202: 201: 182:Double taxation 177:Tax withholding 172:Tax competition 90:Non-tax revenue 70: 17: 12: 11: 5: 3951: 3941: 3940: 3935: 3921: 3920: 3909:"Excise" 3904: 3888: 3887:External links 3885: 3882: 3881: 3865: 3846: 3820: 3803: 3790: 3775: 3764: 3750: 3723: 3701: 3690:on 7 June 2022 3675: 3661: 3638: 3622: 3603: 3590: 3571: 3553: 3530: 3521: 3506: 3488: 3476: 3464: 3441: 3413: 3393: 3366:(3): 559–595. 3346: 3319: 3297: 3270: 3255: 3238: 3213: 3190: 3189: 3187: 3184: 3183: 3182: 3177: 3170: 3167: 3137:customs duties 3116: 3113: 3108: 3107: 3103: 3102: 3099: 3092: 3091: 3088: 3085: 3066: 3065: 3062: 3059: 3050: 3049:European Union 3047: 3016:Main article: 3013: 3010: 2975:Inland Revenue 2966: 2965: 2955: 2945: 2935: 2925: 2915: 2905: 2886: 2876: 2866: 2843: 2833: 2800: 2799:United Kingdom 2797: 2783: 2780: 2775: 2774: 2764: 2758: 2737: 2734: 2725: 2722: 2718: 2717: 2711: 2705: 2676: 2675: 2672: 2669: 2666: 2657:Central Excise 2655:Main article: 2652: 2649: 2648: 2647: 2643: 2640: 2636: 2633: 2629: 2626: 2608: 2604: 2603: 2600: 2599: 2598: 2595: 2589: 2586: 2583: 2582: 2581: 2578: 2572: 2571: 2570: 2567: 2564: 2558: 2557: 2556: 2553: 2550: 2544: 2543: 2542: 2538:nuclear fuel: 2536: 2535: 2534: 2531: 2525: 2524: 2523: 2520: 2517: 2514: 2511: 2492: 2489: 2485: 2484: 2480: 2477: 2454:Main article: 2451: 2448: 2422: 2419: 2397: 2396: 2361:of the subject 2359:worldwide view 2354: 2352: 2345: 2339: 2336: 2282:revenue stamps 2269: 2266: 2246: 2243: 2215: 2212: 2187: 2184: 2182: 2179: 2173: 2170: 2159: 2156: 2155: 2154: 2151: 2131: 2128: 2113:Stamp Act 1765 2068: 2065: 2060: 2057: 2047:Following the 2044: 2041: 2023: 2020: 2018: 2015: 2014: 2013: 2005: 2001: 1997: 1994:market outcome 1973: 1963: 1960: 1943: 1942: 1911: 1896: 1862:Samuel Johnson 1815:assise, assijs 1792: 1789: 1771: 1768: 1767: 1764: 1761: 1720:customs duties 1697: 1696: 1694: 1693: 1686: 1679: 1671: 1668: 1667: 1666: 1665: 1653: 1638: 1637: 1632: 1631: 1630: 1629: 1624: 1619: 1617:United Kingdom 1614: 1609: 1604: 1599: 1594: 1589: 1584: 1579: 1574: 1569: 1564: 1559: 1554: 1549: 1544: 1539: 1534: 1529: 1524: 1519: 1514: 1509: 1504: 1499: 1494: 1489: 1484: 1479: 1474: 1469: 1464: 1459: 1454: 1449: 1444: 1439: 1434: 1429: 1424: 1419: 1414: 1409: 1404: 1399: 1394: 1389: 1384: 1379: 1374: 1369: 1364: 1356: 1355: 1351: 1350: 1349: 1348: 1343: 1338: 1330: 1329: 1323: 1318: 1317: 1314: 1313: 1310: 1309: 1304: 1299: 1294: 1289: 1284: 1279: 1274: 1269: 1264: 1259: 1254: 1249: 1243: 1238: 1237: 1234: 1233: 1228: 1227: 1226: 1225: 1219: 1213: 1210:Tax Foundation 1207: 1201: 1192: 1191: 1187: 1186: 1185: 1184: 1182:Gabriel Zucman 1179: 1174: 1169: 1164: 1159: 1157:Mihir A. Desai 1151: 1150: 1144: 1141: 1140: 1137: 1136: 1133: 1132: 1127: 1122: 1117: 1112: 1107: 1106: 1105: 1100: 1090: 1085: 1079: 1074: 1073: 1070: 1069: 1066: 1065: 1060: 1055: 1050: 1045: 1040: 1035: 1030: 1025: 1020: 1018:Robin Hood tax 1015: 1010: 1002: 997: 992: 986: 981: 980: 977: 976: 973: 972: 967: 962: 957: 955:Excess profits 952: 947: 946: 945: 940: 935: 926: 921: 907: 902: 897: 892: 887: 882: 877: 872: 867: 862: 857: 852: 847: 842: 840:Gross receipts 837: 832: 827: 822: 821: 820: 815: 810: 805: 800: 795: 790: 780: 779: 778: 773: 768: 763: 758: 753: 748: 738: 733: 732: 731: 726: 721: 716: 711: 706: 701: 691: 690: 689: 679: 678: 677: 672: 667: 657: 652: 647: 642: 636: 631: 630: 627: 626: 621: 620: 619: 618: 613: 608: 603: 598: 593: 591:Offshore Leaks 588: 583: 578: 577: 576: 571: 556: 555: 554:Major examples 551: 550: 549: 548: 543: 538: 533: 528: 522: 517: 509: 508: 504: 503: 502: 501: 496: 491: 489:Dutch Sandwich 486: 481: 475: 470: 462: 461: 457: 456: 455: 454: 449: 444: 439: 434: 429: 427:Tax resistance 424: 419: 418: 417: 404: 403: 397: 392: 391: 388: 387: 384: 383: 378: 373: 368: 363: 358: 353: 348: 343: 338: 333: 331:Taxable income 328: 326:Tax assessment 323: 318: 312: 307: 306: 303: 302: 297: 296: 295: 294: 289: 284: 279: 274: 266: 265: 261: 260: 259: 258: 253: 248: 243: 238: 233: 228: 220: 219: 218:General Theory 213: 208: 207: 204: 203: 200: 199: 194: 189: 187:Representation 184: 179: 174: 169: 164: 159: 154: 149: 144: 139: 134: 129: 124: 119: 114: 109: 108: 107: 97: 92: 87: 82: 77: 71: 66: 65: 62: 61: 54: 53: 45: 44: 38: 37: 15: 9: 6: 4: 3: 2: 3950: 3939: 3936: 3934: 3931: 3930: 3928: 3917: 3916: 3910: 3905: 3903:at Wiktionary 3902: 3901: 3895: 3891: 3890: 3878: 3874: 3869: 3861: 3857: 3850: 3834: 3830: 3824: 3817: 3813: 3807: 3800: 3794: 3788: 3785: 3779: 3773: 3768: 3760: 3754: 3738: 3734: 3727: 3711: 3705: 3689: 3685: 3679: 3671: 3665: 3658: 3654: 3650: 3649: 3642: 3635: 3631: 3626: 3619: 3615: 3612: 3607: 3600: 3594: 3587: 3583: 3580: 3575: 3568: 3567: 3562: 3557: 3550: 3546: 3542: 3539: 3534: 3525: 3516: 3510: 3498: 3492: 3486: 3480: 3474: 3468: 3461: 3457: 3453: 3450: 3445: 3434: 3430: 3423: 3417: 3408: 3406: 3397: 3389: 3385: 3381: 3377: 3373: 3369: 3365: 3361: 3357: 3350: 3334: 3330: 3327:Nelson, Jon. 3323: 3315: 3311: 3304: 3302: 3285: 3279: 3277: 3275: 3267: 3266: 3259: 3252: 3248: 3242: 3227: 3223: 3217: 3201: 3195: 3191: 3181: 3178: 3176: 3173: 3172: 3165: 3163: 3157: 3154: 3149: 3145: 3142: 3139:(except, for 3138: 3134: 3129: 3126: 3122: 3112: 3105: 3104: 3100: 3097: 3096: 3095: 3089: 3086: 3083: 3082: 3081: 3078: 3074: 3070: 3063: 3060: 3057: 3056: 3055: 3046: 3044: 3039: 3034: 3030: 3027: 3025: 3019: 3012:United States 3009: 3007: 3003: 2998: 2996: 2992: 2988: 2984: 2980: 2976: 2972: 2963: 2959: 2956: 2953: 2949: 2946: 2943: 2939: 2936: 2933: 2929: 2926: 2923: 2919: 2916: 2913: 2909: 2906: 2903: 2899: 2895: 2891: 2887: 2884: 2880: 2877: 2874: 2870: 2867: 2864: 2860: 2856: 2852: 2848: 2844: 2841: 2837: 2834: 2831: 2827: 2824: 2823: 2822: 2820: 2814: 2810: 2806: 2796: 2794: 2789: 2779: 2771: 2770: 2765: 2762: 2759: 2756: 2755: 2754: 2751: 2747: 2743: 2733: 2731: 2721: 2715: 2712: 2709: 2706: 2703: 2700: 2699: 2698: 2696: 2692: 2691: 2685: 2684:manufacturing 2681: 2673: 2670: 2667: 2664: 2663: 2662: 2658: 2644: 2641: 2637: 2634: 2630: 2627: 2624: 2623: 2622: 2619: 2615: 2612: 2611: 2601: 2596: 2593: 2592: 2590: 2587: 2584: 2579: 2576: 2575: 2573: 2568: 2565: 2562: 2561: 2559: 2554: 2551: 2548: 2547: 2545: 2540: 2539: 2537: 2532: 2529: 2528: 2527:electricity: 2526: 2521: 2518: 2515: 2512: 2509: 2508: 2506: 2505: 2504: 2502: 2501:public health 2498: 2488: 2481: 2478: 2475: 2474: 2473: 2471: 2467: 2463: 2457: 2447: 2445: 2444: 2439: 2435: 2430: 2428: 2415: 2411: 2407: 2403: 2393: 2390: 2382: 2372: 2368: 2362: 2360: 2353: 2344: 2343: 2335: 2333: 2329: 2324: 2322: 2318: 2317:Ace of Spades 2313: 2311: 2308:or bottle of 2307: 2303: 2299: 2298:excise stamps 2295: 2291: 2287: 2283: 2274: 2265: 2262: 2258: 2256: 2252: 2242: 2238: 2236: 2235:wallpaper tax 2232: 2228: 2224: 2220: 2211: 2207: 2205: 2201: 2197: 2193: 2178: 2169: 2166: 2152: 2149: 2148: 2147: 2145: 2141: 2137: 2127: 2125: 2121: 2116: 2114: 2110: 2106: 2102: 2101:pack of cards 2098: 2097:ace of spades 2094: 2093:revenue stamp 2090: 2086: 2082: 2078: 2074: 2064: 2056: 2054: 2050: 2040: 2038: 2034: 2030: 2011: 2006: 2002: 1998: 1995: 1991: 1987: 1983: 1982:Pigouvian tax 1980:'s theory, a 1979: 1974: 1970: 1969: 1968: 1959: 1957: 1951: 1948: 1940: 1936: 1932: 1928: 1924: 1920: 1916: 1912: 1909: 1905: 1901: 1897: 1895: 1891: 1887: 1886:sumptuary tax 1883: 1882: 1881: 1877: 1875: 1869: 1867: 1863: 1858: 1852: 1849: 1847: 1843: 1839: 1835: 1831: 1830:British Isles 1827: 1822: 1820: 1816: 1812: 1808: 1804: 1801: 1797: 1788: 1784: 1780: 1778: 1765: 1762: 1759: 1757: 1752: 1748: 1747: 1746: 1744: 1740: 1736: 1731: 1729: 1725: 1721: 1716: 1712: 1708: 1704: 1692: 1687: 1685: 1680: 1678: 1673: 1672: 1670: 1669: 1664: 1654: 1652: 1647: 1642: 1641: 1640: 1639: 1628: 1625: 1623: 1622:United States 1620: 1618: 1615: 1613: 1610: 1608: 1605: 1603: 1600: 1598: 1595: 1593: 1590: 1588: 1585: 1583: 1580: 1578: 1575: 1573: 1570: 1568: 1565: 1563: 1560: 1558: 1555: 1553: 1550: 1548: 1545: 1543: 1540: 1538: 1535: 1533: 1530: 1528: 1525: 1523: 1520: 1518: 1515: 1513: 1510: 1508: 1505: 1503: 1500: 1498: 1495: 1493: 1490: 1488: 1485: 1483: 1480: 1478: 1475: 1473: 1470: 1468: 1465: 1463: 1460: 1458: 1455: 1453: 1450: 1448: 1445: 1443: 1440: 1438: 1435: 1433: 1430: 1428: 1425: 1423: 1420: 1418: 1415: 1413: 1410: 1408: 1405: 1403: 1400: 1398: 1395: 1393: 1390: 1388: 1385: 1383: 1380: 1378: 1375: 1373: 1370: 1368: 1365: 1363: 1360: 1359: 1358: 1357: 1353: 1352: 1347: 1344: 1342: 1339: 1337: 1334: 1333: 1332: 1331: 1328:All Countries 1327: 1326: 1321: 1316: 1315: 1308: 1305: 1303: 1300: 1298: 1295: 1293: 1290: 1288: 1285: 1283: 1282:Tolerance tax 1280: 1278: 1275: 1273: 1270: 1268: 1265: 1263: 1260: 1258: 1255: 1253: 1250: 1248: 1245: 1244: 1241: 1236: 1235: 1223: 1220: 1217: 1214: 1211: 1208: 1205: 1202: 1199: 1196: 1195: 1194: 1193: 1189: 1188: 1183: 1180: 1178: 1175: 1173: 1170: 1168: 1165: 1163: 1160: 1158: 1155: 1154: 1153: 1152: 1148: 1147: 1139: 1138: 1131: 1128: 1126: 1123: 1121: 1118: 1116: 1113: 1111: 1108: 1104: 1101: 1099: 1096: 1095: 1094: 1091: 1089: 1086: 1084: 1081: 1080: 1077: 1072: 1071: 1064: 1061: 1059: 1056: 1054: 1051: 1049: 1046: 1044: 1041: 1039: 1036: 1034: 1031: 1029: 1026: 1024: 1021: 1019: 1016: 1014: 1011: 1008: 1003: 1001: 998: 996: 993: 991: 988: 987: 984: 983:International 979: 978: 971: 968: 966: 963: 961: 958: 956: 953: 951: 948: 944: 941: 939: 936: 934: 930: 927: 925: 922: 920: 917: 916: 915: 911: 908: 906: 903: 901: 898: 896: 893: 891: 888: 886: 885:Resource rent 883: 881: 878: 876: 873: 871: 868: 866: 863: 861: 858: 856: 853: 851: 848: 846: 843: 841: 838: 836: 833: 831: 828: 826: 823: 819: 816: 814: 811: 809: 806: 804: 801: 799: 796: 794: 791: 789: 786: 785: 784: 781: 777: 774: 772: 769: 767: 764: 762: 759: 757: 754: 752: 749: 747: 744: 743: 742: 739: 737: 734: 730: 727: 725: 722: 720: 717: 715: 712: 710: 707: 705: 702: 700: 697: 696: 695: 692: 688: 685: 684: 683: 682:Capital gains 680: 676: 673: 671: 668: 666: 663: 662: 661: 658: 656: 653: 651: 648: 646: 643: 641: 638: 637: 634: 629: 628: 617: 614: 612: 609: 607: 604: 602: 601:Panama Papers 599: 597: 594: 592: 589: 587: 584: 582: 579: 575: 572: 570: 569: 565: 564: 563: 560: 559: 558: 557: 553: 552: 547: 544: 542: 539: 537: 534: 532: 529: 526: 523: 521: 518: 516: 513: 512: 511: 510: 506: 505: 500: 497: 495: 492: 490: 487: 485: 482: 479: 476: 474: 471: 469: 468:Tax inversion 466: 465: 464: 463: 459: 458: 453: 450: 448: 445: 443: 440: 438: 435: 433: 430: 428: 425: 423: 420: 416: 413: 412: 411: 410:Tax avoidance 408: 407: 406: 405: 401: 400: 395: 394:Noncompliance 390: 389: 382: 379: 377: 374: 372: 371:Tax collector 369: 367: 364: 362: 359: 357: 354: 352: 351:Tax residence 349: 347: 344: 342: 339: 337: 334: 332: 329: 327: 324: 322: 321:Revenue stamp 319: 317: 314: 313: 310: 305: 304: 293: 290: 288: 285: 283: 280: 278: 275: 273: 270: 269: 268: 267: 263: 262: 257: 254: 252: 249: 247: 244: 242: 239: 237: 236:Tax incidence 234: 232: 231:Excess burden 229: 227: 224: 223: 222: 221: 217: 216: 211: 206: 205: 198: 195: 193: 190: 188: 185: 183: 180: 178: 175: 173: 170: 168: 165: 163: 160: 158: 157:Tax incentive 155: 153: 152:Tax advantage 150: 148: 145: 143: 140: 138: 135: 133: 130: 128: 125: 123: 120: 118: 115: 113: 112:Tax threshold 110: 106: 103: 102: 101: 98: 96: 93: 91: 88: 86: 83: 81: 78: 76: 73: 72: 69: 64: 63: 60: 59:fiscal policy 57:An aspect of 56: 55: 51: 47: 46: 43: 40: 39: 35: 34: 28: 23: 19: 3913: 3899: 3868: 3860:ResearchGate 3858:– via 3849: 3837:. Retrieved 3833:the original 3823: 3815: 3811: 3806: 3798: 3793: 3783: 3778: 3767: 3753: 3741:. Retrieved 3736: 3726: 3714:. Retrieved 3704: 3692:. Retrieved 3688:the original 3678: 3664: 3646: 3641: 3625: 3606: 3598: 3593: 3574: 3564: 3556: 3548: 3533: 3524: 3509: 3491: 3479: 3467: 3459: 3444: 3433:the original 3428: 3416: 3404: 3396: 3363: 3359: 3349: 3337:. Retrieved 3335:. Openventio 3332: 3322: 3314:ResearchGate 3312:– via 3288:. Retrieved 3263: 3258: 3246: 3245:Adam Smith, 3241: 3229:. Retrieved 3225: 3216: 3206:30 September 3204:. Retrieved 3194: 3159: 3152: 3150: 3146: 3130: 3124: 3120: 3118: 3109: 3093: 3079: 3075: 3071: 3067: 3052: 3035: 3031: 3028: 3021: 2999: 2979:direct taxes 2967: 2948:Tobacco Duty 2928:Landfill tax 2859:Spirits Duty 2816: 2785: 2776: 2767: 2739: 2727: 2719: 2688: 2677: 2660: 2620: 2616: 2613: 2607: 2605: 2494: 2486: 2459: 2441: 2431: 2424: 2385: 2376: 2356: 2330:—such as an 2325: 2314: 2279: 2259: 2248: 2239: 2217: 2208: 2189: 2175: 2161: 2133: 2130:Prostitution 2117: 2091:, whereby a 2084: 2072: 2070: 2062: 2046: 2025: 1988:and optimal 1965: 1952: 1944: 1935:solicitation 1931:prostitution 1904:fossil fuels 1879: 1873: 1871: 1853: 1850: 1823: 1818: 1814: 1810: 1806: 1802: 1800:Middle Dutch 1795: 1794: 1785: 1781: 1769: 1755: 1751:per unit tax 1735:indirect tax 1732: 1727: 1723: 1706: 1702: 1700: 1582:South Africa 1177:Joel Slemrod 845:Hypothecated 813:Sugary drink 782: 687:Expatriation 566: 484:Double Irish 447:Black market 292:Proportional 241:Laffer curve 226:Price effect 18: 3231:16 December 3153:tax evasion 3090:NATO forces 3043:diesel fuel 2695:commodities 2591:champagne: 2202:. In fact, 2181:Other types 2118:Profits of 2083:, gambling 2029:lung cancer 1956:tax evasion 1933:(including 1597:Switzerland 1562:Philippines 1537:New Zealand 1532:Netherlands 1172:Ronen Palan 910:User charge 729:Value-added 694:Consumption 606:Swiss Leaks 494:Single Malt 432:Tax shelter 422:Tax evasion 381:Tax farming 366:Tax shelter 282:Progressive 246:Optimal tax 147:Tax amnesty 142:Tax holiday 100:Tax bracket 85:Tax revenue 3927:Categories 3782:Law.com's 3737:Bisnis.com 3284:"Drug Tax" 3186:References 3115:Criticisms 3024:capitation 2869:Bingo Duty 2855:Cider Duty 2769:ad valorem 2690:ad valorem 2379:April 2018 2312:produced. 2306:cigarettes 2302:government 2296:amount of 2227:hearth tax 2223:income tax 2219:Window tax 2120:bookmakers 2089:stamp duty 1857:Adam Smith 1756:ad valorem 1707:excise tax 1507:Kazakhstan 1392:Bangladesh 1387:Azerbaijan 1320:By country 1277:Temple tax 1247:Church tax 1130:ATA Carnet 1115:Free trade 1110:Tariff war 1038:Tax treaty 919:Congestion 860:Land value 751:Eco-tariff 719:Television 675:Solidarity 655:Ad valorem 515:Tax havens 346:Tax shield 341:Tax refund 309:Collection 287:Regressive 162:Tax reform 3938:Tax terms 3634:Karl Marx 3380:238832505 3339:30 August 3290:7 January 3141:duty-free 2983:smuggling 2851:Wine Duty 2847:Beer Duty 2805:HM Excise 2724:Indonesia 2560:tobacco: 2434:Australia 2421:Australia 2371:talk page 2300:from the 2231:brick tax 2210:on them. 2105:documents 2099:in every 2071:Gambling 2059:Narcotics 2037:addictive 1947:earmarked 1906:(such as 1900:green tax 1872:EXCI'SE. 1842:tenancies 1739:sales tax 1709:, is any 1587:Sri Lanka 1552:Palestine 1512:Lithuania 1477:Indonesia 1462:Hong Kong 1382:Australia 1372:Argentina 1240:Religious 1028:Spahn tax 1023:Tobin tax 875:Pigouvian 793:Cigarette 766:Severance 699:Departure 507:Locations 460:Corporate 442:Smuggling 210:Economics 132:Tax shift 127:Deduction 117:Exemption 3839:24 April 3743:12 March 3716:12 March 3694:28 April 3653:Archived 3614:Archived 3582:Archived 3541:Archived 3452:Archived 3249:(1776), 3169:See also 2819:services 2761:Fuel Tax 2646:copying. 2574:coffee: 2507:energy: 2414:variance 2365:You may 2328:monopoly 2073:licences 2067:Gambling 2053:cannabis 2043:Cannabis 1972:service. 1927:gambling 1919:vice tax 1908:gasoline 1607:Tanzania 1572:Portugal 1547:Pakistan 1427:Colombia 1407:Bulgaria 1272:Leibzoll 1149:Academic 1142:Research 960:Windfall 900:Turnover 880:Property 830:Georgist 776:Stumpage 771:Steering 756:Landfill 736:Dividend 660:Aviation 650:Per unit 645:Indirect 336:Tax lien 272:Tax rate 251:Theories 105:Flat tax 68:Policies 42:Taxation 3933:Excises 3388:3237729 3175:Customs 2588:spirits 2541:€145 /g 2497:Germany 2491:Germany 2310:spirits 2290:alcohol 2286:tobacco 2138:in the 2077:England 1939:pimping 1923:sin tax 1915:morally 1894:alcohol 1890:tobacco 1832:, upon 1826:Puritan 1811:accijns 1803:echijns 1777:sin tax 1627:Uruguay 1527:Namibia 1522:Morocco 1487:Ireland 1467:Iceland 1452:Germany 1442:Finland 1437:Denmark 1432:Croatia 1377:Armenia 1367:Algeria 1362:Albania 1009:(CCCTB) 870:Payroll 825:General 818:Tobacco 788:Alcohol 724:Tourist 670:Landing 402:General 137:Tax cut 95:Tax law 3900:excise 3684:"CBIC" 3386: 3378: 3162:stamps 2995:export 2991:import 2811:, and 2639:field, 2609:France 2462:Canada 2450:Canada 2233:, and 2200:coffee 2198:, and 2085:itself 1846:socage 1807:excijs 1796:Excise 1728:inland 1724:border 1703:excise 1602:Taiwan 1592:Sweden 1577:Russia 1567:Poland 1542:Norway 1492:Israel 1457:Greece 1447:France 1417:Canada 1402:Brazil 1397:Bhutan 1292:Kharaj 1200:(ITEP) 1103:Export 1098:Import 1093:Tariff 1083:Custom 970:Wealth 895:Surtax 890:Single 865:Luxury 850:Income 783:Excise 746:Carbon 640:Direct 527:(OFCs) 480:(BEPS) 192:Unions 122:Credit 3500:(PDF) 3436:(PDF) 3425:(PDF) 3376:S2CID 2788:Japan 2782:Japan 2742:China 2736:China 2680:India 2651:India 2196:paper 2136:bills 1978:Pigou 1715:goods 1705:, or 1517:Malta 1502:Japan 1497:Italy 1472:India 1422:China 1307:Zakat 1302:Nisab 1297:Khums 1287:Jizya 1262:Tithe 1257:Teind 1218:(TJN) 1204:Oxfam 1076:Trade 995:ATTAC 714:Stamp 709:Sales 704:Hotel 633:Types 3841:2012 3745:2024 3718:2024 3696:2023 3384:SSRN 3341:2024 3292:2021 3233:2023 3208:2013 2993:and 2750:Qing 2748:and 2746:Ming 2425:The 2294:bulk 2204:salt 2109:dice 1937:and 1892:and 1874:n.s. 1779:). 1711:duty 1557:Peru 1482:Iran 1224:(US) 1212:(US) 1206:(UK) 1088:Duty 938:Toll 933:GNSS 929:Road 924:Fuel 835:Gift 803:Meat 499:CAIA 277:Flat 3877:WHO 3368:doi 2900:) ( 2861:) ( 2740:In 2432:In 2410:GDP 2288:or 1921:or 1758:tax 1741:or 1412:BVI 914:fee 905:Use 808:Sin 798:Fat 3929:: 3912:. 3875:, 3735:. 3632:, 3563:, 3547:, 3427:. 3382:. 3374:. 3364:52 3362:. 3358:. 3331:. 3300:^ 3273:^ 3224:. 3045:. 2896:, 2892:, 2857:, 2853:, 2849:, 2821:: 2807:, 2323:. 2229:, 2031:, 1958:. 1868:: 1805:, 1730:. 1701:An 3862:. 3843:. 3761:. 3747:. 3720:. 3698:. 3651:( 3597:" 3517:. 3502:. 3409:. 3407:" 3403:" 3390:. 3370:: 3343:. 3316:. 3294:. 3235:. 3210:. 2964:) 2960:( 2954:) 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