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:

2050:. 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. 2479:. 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 2248:. 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. 1748:, 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 2284: 3037:(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). 3015:(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 3158:

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

2236:, 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 2763:

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,

2457:(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. 2806:. 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. 1859:. 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. 2649:

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

2164:"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) 2493:

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

2708:. 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: 1870:

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.

2268:", 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. 3821:" 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, 2205:. 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 2972: 2704:

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.

2514:, 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: 2883: 3040:

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,

2264:, 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 " 2932: 3551: 2962: 3839: 2440:

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),

1733:, 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 2011:

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

2774:: 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. 2724: 3105:

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)

3743: 2721:(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. 3462: 1887:... 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. 2996:, compared with evasion attempts concerning direct taxation, the Board of Excise was later combined instead with the Board of Customs, to form 2869: 2369: 3175:

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

2743:) and alcoholic drinks are subject to excise duties. Sweetened drinks and plastic bags will be subject to excise duties starting in 2024. 3663: 3340:"Economic Evidence Regarding Alcohol Price Elasticities and Price Responses by Heavy Drinkers, Binge Drinkers, and Alcohol-Related Harms" 2861: 2857: 2727:(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. 1781:

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.

1208: 1073: 1068: 3592: 509: 1422: 1015: 236: 2992:). In view of the higher likelihood of organised crime being involved in attempts at evading Excise, and its association with 504: 3008:

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.

2715:(BED): This tax is calculated as a percentage of the estimated value of goods, and it is levied on production in India. 1699: 1562: 685: 197: 1824:), attested in meaning 'excise on wine or beer' in early 15th c., which was apparently altered from earlier (13th c.) 2399: 1764:, costing a specific amount for a volume or unit of the item purchased, whereas a sales tax or value-added tax is an 1023: 771: 2685:

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

3571: 488: 3720: 3028: 1832:'tax, excise duty'. The exact derivation is unclear and is presumed to come from contamination of several roots. 670: 266: 3210: 2672:

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

2922: 2126:) suggests that its implementation to cards and dice can be viewed as a type of excise duty on gambling. 1572: 1542: 2447:, the meaning of "excise" is not merely academic, but has been the subject of numerous court cases. The 3530:

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

2161:"5.5 Implementation of an excise tax on prostitution, the brothel is taxed and passed it on." (Canada) 3019:, while the residual organisation is now merely responsible for the financial aspects of collection. 1000: 578: 535: 386: 241: 90: 2466: 1847:, many of the Puritan social restrictions were overturned, but excise was re-introduced, under the 1592: 1010: 494: 3496:

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.

3398: 3366: 3261: 3808:""axation on income in its nature an excise...", A unanimous United States Supreme Court in 3539:

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.

2320: 2175: 2154: 1988: 1612: 1602: 1587: 1577: 1552: 1502: 1467: 1457: 1427: 1412: 1407: 1262: 1177: 965: 929: 850: 729: 447: 85: 3919: 2046:), which are used by large swathes of the population, both being widely recognized as 3866: 3394: 3390: 3320: 3048: 2412: 2003:. The tax is normally set by the government to correct an undesirable or inefficient 2000: 1891:

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

1725: 1685: 1527: 1512: 1507: 1482: 1432: 1232: 943: 895: 835: 751: 692: 404: 371: 177: 2331: 1756:(VAT). Typically, an excise is distinguished from a sales tax or VAT in three ways: 3943: 3378: 3016: 2952: 2942: 2912: 2893: 2850: 2840: 2342: 2265: 1996: 1957: 1721: 1567: 1492: 1098: 1063: 1043: 855: 823: 697: 551: 302: 3095:

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

2062:, states with implemented legal markets have imposed new excise taxes on sales of 3667: 3628: 3596: 3576: 3555: 3466: 3294: 3275: 3143: 2981: 2846: 2653:

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

2304: 2261: 2020: 1753: 1661: 1277: 1135: 1130: 865: 828: 739: 704: 606: 530: 366: 326: 292: 202: 192: 187: 182: 100: 3525: 2377: 3147: 2985: 2667: 2416: 2300: 2123: 1904: 1872: 1765: 1730: 1220: 1192: 1167: 1028: 870: 665: 601: 499: 437: 341: 336: 319: 297: 3909: 3232: 3937: 3867:"Excise duties in the EU: from a revenue motive to environmental protection?" 3172: 3000:. In this combined form, Customs and Excise was responsible for managing the 2828:

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.

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

3870: 3769: 3508:"P. Duk. Inv. 314: Agathis, Strategos and Hipparches of the Arsinoite Nome" 3324: 3034: 2958: 2938: 2483:

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

2308: 1945: 1941: 1828:, which meant simply a tax on consumption and is related to Medieval Latin 1810: 1761: 1745: 1673: 1187: 970: 939: 910: 890: 781: 766: 746: 660: 655: 457: 251: 3047:

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

220: 32: 3339: 3171:

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

3053: 2705: 2381: 2039: 1966: 1914: 1182: 920: 880: 798: 734: 680: 616: 442: 432: 376: 256: 157: 152: 110: 95: 3904: 2217:

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.

2326:

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

3644: 3151: 2993: 2815: 2444: 2303:, for example, producers may be given (or required to buy) a certain 2241: 2201:

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

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

1749: 1120: 1038: 1033: 719: 714: 525: 452: 142: 3744:"Melihat Kembali Rencana Pengenaan Cukai Minuman Manis dan Plastik" 3631:, Encyclopædia Britannica, 9th Edition, 1901. Retrieved April 2013. 3549:

Deciphering UK Window Tax The History Of An Ancient Taxation System

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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,

1809:

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

3005: 3001: 2472: 2210: 2086:

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

1972: 1856: 1786:

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

1656: 1302: 1113: 1108: 1103: 905: 2679:

The manufacture was in India (excluding special economic zone)

2145:

Prostitution has been proposed to bear excise tax in separate

1774:

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

27:

Goods tax levied at the moment of manufacture rather than sale

3918: 2798: 2752: 2698:

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

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

2557:

intermediate products in production of alcoholic beverages:

2475:

are an important source of revenue for both the federal and

3698: 3367:"Taxation and Market Power in the Legal Marijuana Industry" 2760: 2756: 2574:

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

2119: 2074:

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

1949: 1737:, while excise is levied on goods that came into existence 3887: 2420: 2060:

legalization of non-medical cannabis in the United States

52: 40:

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

3314: 3312: 3279:, Ninth Ed. (London, 1805), Vol.2; retrieved 2009-11-03. 2098:

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

3433:"Bill Q-116: An Act to Legalize Prostitution in Canada" 2566:

intermediate products in champagne production: €1.36 /l

2283: 3840:"Fueling America: A Snapshot of Key Facts and Figures" 3155:

came into existence as a taxable good at the border.

3929:. Vol. 10 (11th ed.). 1911. pp. 58–59. 3309: 2315:

and are then obliged to affix one to every packet of

2291:

An excise duty is often applied by the affixation of

1017:

European Union Common Consolidated Corporate Tax Base

2577:

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

2118:(and cards were categorized as such), the fact that 3884:

WHO/HAI Project on Medicine Prices and Availability

2366:The examples and perspective in this Western world 2345:—is another method of ensuring the excise is paid. 2182: 1855:of royally-owned land which had not already become 3460:Prostitution tax an option for Nevada Legislature 1928:objectionable activity (thus making it a type of 3935: 3364: 2580:cigars: €0.014 /cigar + 1.47% of the gross price 2384:, or create a new Western world, as appropriate. 2032: 2596:beer: c. €0.094 /l, depends on the type of beer 2527:LPG: €0.166 /kg (c. €0.0896 /l or €0.0129 /kWh) 3864: 3599:, Spartacus Educational. Retrieved April 2013. 2278: 2784:to reduce smoking and increase public health. 2255: 1693: 3612:", HistoryHouse.co.uk. Consulted April 2013. 2777:Tobacco Tax: The tax on tobacco is actually 1973:Theoretical foundations on specific taxation 2984:, which was subsequently combined with the 2955:) (formerly Amusement Machine Licence Duty) 2295:to the products being sold. In the case of 1771:and proportional to the price of the goods, 3365:Hollenbeck, Brett; Uetake, Kosuke (2021). 2739:In Indonesia, tobacco products (including 1700: 1686: 2400:Learn how and when to remove this message 2224: 2196: 1209:Institute on Taxation and Economic Policy 3825:, 102 U.S. 586 (1881) (as summarized in 3211:"6 2/3c Beer revenue stamp proof single" 2973:Vehicle Excise and Registration Act 1994 2533:heating oil: €0.13 /kg (c. €0.0119 /kWh) 2411: 2282: 1801: 31: 3610:What was known as a 'Tax on Knowledge'? 3318: 3289: 3287: 3285: 2693:is imposed typically on production and 1909:environmental damage (thus acting as a 14: 3936: 3647:, 5 August 1853. Retrieved April 2013. 3580:, 24 October 1999. Retrieved Dec 2012. 3562:, 23 October 2012. Retrieved Dec 2012. 3518: 3112:alcohol and alcoholic beverages ; 3109:energy products and electricity ; 3072:alcohol and alcoholic beverages ; 2682:The manufacture should result in goods 2544:for trains, trams, etc.: €0.01142 /kWh 2467:Taxation in Canada § Excise taxes 2027: 3741: 3572:And You Thought The Irs Was Heartless 3500: 3473:, 23 March 2009. Retrieved July 2009. 2608:alcoholic contents >= 6%: €1.36 /l 2563:alcoholic contents < 15%: €1.02 /l 2521:gasoline: €0.6545 /l (c. €0.073 /kWh) 2168: 1956:Revenue raised through excise may be 3865:Alvarez-García, S (1 January 2000). 3827:Pollock v. Farmer's Loan & Trust 3405: 3282: 3276:A Dictionary of the English Language 3213:. Smithsonian National Postal Museum 2605:alcoholic contents < 6%: €0.51 /l 2352: 2524:diesel: €0.4704 /l (c. €0.047 /kWh) 2423:, from excises. For this data, the 2348: 24: 3622:"Advertisement imthias" definition 3337: 2884:Betting and Gaming Duties Act 1981 2530:CNG: €0.1803 /kg (c. €0.0139 /kWh) 25: 3960: 3897: 3810:Brushaber v. Union Pacific R. Co. 3267: 3059: 2809: 2789:increasing taxes on luxury cars. 2613:alcopops: €0.0555 /l pure alcohol 2023:system based on their consumption 1024:Global minimum corporate tax rate 3903: 3723:(in Indonesian). 7 December 2021 3022: 2874:Alcoholic Liquor Duties Act 1979 2357: 2183:Environmentally harmful products 1667: 1655: 489:Base erosion and profit shifting 59: 3877: 3858: 3832: 3815: 3802: 3787: 3776: 3770:"State Taxation Administration" 3762: 3742:Elena, Maria (4 January 2024). 3735: 3713: 3687: 3673: 3650: 3634: 3615: 3602: 3583: 3565: 3542: 3533: 3488: 3476: 3453: 3425: 3029:Excise tax in the United States 2933:Hydrocarbon Oil Duties Act 1979 2140: 1845:the Restoration of the Monarchy 267:Optimal capital income taxation 3358: 3331: 3297:. Kansas Department of Revenue 3250: 3225: 3203: 3191:Securities turnover excise tax 3142:Furthermore, excise sometimes 2963:Tobacco Products Duty Act 1979 2191: 1347:List of countries by tax rates 13: 1: 3908:The dictionary definition of 3196: 3125: 2676:There should be a manufacture 2033:Tobacco, alcohol and gasoline 1952:) in places where it is legal 772:Natural resources consumption 3721:"Mengenal Barang Kena Cukai" 3681:"Excise and specialty taxes" 3656:Australian Taxation Office, 2988:(responsible for collecting 2734: 2431: 2232:was introduced as a form of 2157:(2009) – proposed wordings: 2069: 622:United States as a tax haven 7: 3411:Stamp Act History Project, 3179: 3144:doubles up with other taxes 2923:HGV Road User Levy Act 2013 2380:, discuss the issue on the 2279:Machinery of implementation 2077: 2053: 1899:); typically this includes 1744:An excise is considered an 10: 3965: 3344:Public Health Open Journal 3026: 2813: 2665: 2501: 2464: 2438:Australian Taxation Office 2378:improve this Western world 2256:Newspapers and advertising 2090:, and for a brief time in 1849:Tenures Abolition Act 1660 1820:(whence also Modern Dutch 1794:plastic packaging, etc.). 536:Offshore financial centres 426:Repatriation tax avoidance 3823:Springer v. United States 3526:"The Salt March To Dandi" 3371:RAND Journal of Economics 3319:Cnossen, Sijbren (2011). 3146:, and in particular with 2460: 1936:); usually this includes 1913:); this usually includes 1760:an excise is typically a 1001:Financial transaction tax 91:Property tax equalization 3829:, 158 U.S. 601, (1895)). 3554:15 November 2012 at the 3471:North Lake Tahoe Bonanza 2792: 2746: 2661: 2106:had to be placed on the 1830:accisia, assisia, assisa 1352:Tax revenue to GDP ratio 1011:Currency transaction tax 592:Liechtenstein tax affair 3926:Encyclopædia Britannica 3670:). Retrieved July 2009. 3666:21 January 2009 at the 3383:10.1111/1756-2171.12384 3264:; retrieved 2012-09-24. 3134:under the UK's list of 2449:High Court of Australia 2137:in the United Kingdom. 1875:was less flattering in 1851:, in lieu of rent, for 1059:Permanent establishment 1054:Exchange of Information 557:Financial Secrecy Index 208:Medical savings account 38:bung of the beer barrel 3595:8 October 2013 at the 3177: 3013:HM Revenue and Customs 2824:HM Revenue and Customs 2719:Additional Excise Duty 2428: 2419:revenue, in % of 2288: 2225:Window and related tax 2197:Salt, paper and coffee 2044:cirrhosis of the liver 1889: 954:Vehicle miles traveled 573:Ireland as a tax haven 387:Private tax collection 41: 3258:The Wealth of Nations 3169: 3117:manufactured tobacco. 3075:manufactured tobacco. 2998:HM Customs and Excise 2820:HM Customs and Excise 2741:electronic cigarettes 2541:default: €0.0205 /kWh 2477:provincial government 2415: 2286: 2092:British North America 1881: 1802:History and rationale 627:Panama as a tax haven 579:Ireland v. Commission 547:Conduit and sink OFCs 542:Offshore magic circle 463:Unreported employment 35: 3812:, 240 U.S. 1 (1916), 3422:Retrieved July 2009. 3136:excisable activities 2929:Hydrocarbon Oil Duty 2901:General Betting Duty 2454:Ha v New South Wales 2368:may not represent a 2135:General Betting Duty 1924:socially damaging / 1623:United Arab Emirates 1365:Individual Countries 1074:Foreign revenue rule 866:Inheritance (estate) 585:Leprechaun economics 3783:Ministry of Finance 3659:Businesses – Excise 3627:2 July 2013 at the 3469:, by Geoff Dornan, 3465:13 May 2011 at the 3069:mineral oils ; 2969:Vehicle Excise Duty 2890:Climate Change Levy 2725:Special Excise Duty 2337:A government-owned 2153:(2005), and in the 2151:Canadian Parliament 2028:Targets of taxation 1877:his 1755 dictionary 1662:Business portal 1357:Tax rates in Europe 1227:Tax Justice Network 1173:Dhammika Dharmapala 676:Airport improvement 484:Transfer mispricing 275:Distribution of Tax 47:Part of a series on 3798:Dictionary.law.com 3590:Taxes on Knowledge 3262:Bk.V, Ch.2, Art.IV 2949:Machine Games Duty 2919:HGV Road User Levy 2909:Remote Gaming Duty 2837:Air Passenger Duty 2804:Russo-Japanese war 2689:The excise tax in 2591:instant: €4.78 /kg 2588:roasted: €2.19 /kg 2481:federal government 2429: 2417:General government 2289: 2287:1828 "Old Frizzle" 2272:Advertisement Duty 2176:consumer behaviour 2169:Unhealthy products 2155:Nevada Legislature 1940:, and can include 1263:Eight per thousand 1178:James R. Hines Jr. 1069:European Union FTT 86:Government revenue 42: 3683:. 16 August 2016. 3560:The Lingo Berries 3237:etymologiebank.nl 3049:Anchorage, Alaska 2905:Pool Betting Duty 2899:Gambling duties ( 2713:Basic Excise Duty 2560:default: €1.53 /l 2410: 2409: 2402: 2332:playing card duty 2001:Pareto efficiency 1965:to the charge of 1710: 1709: 1645: 1644: 1241: 1240: 1233:Tax Policy Center 976:Negative (income) 752:Environmental tax 634: 633: 552:Financial centres 372:Tax investigation 310: 309: 178:Tax harmonization 16:(Redirected from 3956: 3930: 3922: 3907: 3891: 3881: 3875: 3874: 3862: 3856: 3855: 3853: 3851: 3846:on 18 March 2012 3842:. Archived from 3836: 3830: 3819: 3813: 3806: 3800: 3795:Legal Dictionary 3791: 3785: 3780: 3774: 3773: 3766: 3760: 3759: 3757: 3755: 3739: 3733: 3732: 3730: 3728: 3717: 3711: 3710: 3708: 3706: 3697:. Archived from 3691: 3685: 3684: 3677: 3671: 3654: 3648: 3638: 3632: 3619: 3613: 3606: 3600: 3587: 3581: 3569: 3563: 3546: 3540: 3537: 3531: 3529: 3522: 3516: 3514: 3512: 3504: 3498: 3492: 3486: 3480: 3474: 3457: 3451: 3450: 3449:on 25 June 2008. 3448: 3442:. Archived from 3437: 3429: 3423: 3421: 3409: 3403: 3402: 3362: 3356: 3355: 3353: 3351: 3335: 3329: 3328: 3316: 3307: 3306: 3304: 3302: 3291: 3280: 3273:Samuel Johnson, 3271: 3265: 3254: 3248: 3247: 3245: 3243: 3233:"Zoekresultaten" 3229: 3223: 3222: 3220: 3218: 3207: 3017:UK Border Agency 2953:Finance Act 2012 2943:Finance Act 1996 2913:Finance Act 2014 2894:Finance Act 2000 2856:Alcohol duties ( 2851:Finance Act 2001 2841:Finance Act 1994 2797:Excise taxes in 2506:Excise taxes in 2471:Excise taxes in 2405: 2398: 2394: 2391: 2385: 2361: 2360: 2353: 2349:Around the world 2343:alcohol monopoly 2266:tax on knowledge 1997:Nash equilibrium 1724:on manufactured 1702: 1695: 1688: 1674:Money portal 1672: 1671: 1670: 1660: 1659: 1336: 1335: 1157: 1156: 1064:Transfer pricing 1044:Tax equalization 1018: 961:Corporate profit 597:Luxembourg Leaks 531:Corporate havens 410: 409: 226: 225: 63: 44: 43: 21: 3964: 3963: 3959: 3958: 3957: 3955: 3954: 3953: 3934: 3933: 3917: 3900: 3895: 3894: 3882: 3878: 3863: 3859: 3849: 3847: 3838: 3837: 3833: 3820: 3816: 3807: 3803: 3792: 3788: 3781: 3777: 3768: 3767: 3763: 3753: 3751: 3750:(in Indonesian) 3740: 3736: 3726: 3724: 3719: 3718: 3714: 3704: 3702: 3693: 3692: 3688: 3679: 3678: 3674: 3668:Wayback Machine 3655: 3651: 3639: 3635: 3629:Wayback Machine 3620: 3616: 3607: 3603: 3597:Wayback Machine 3588: 3584: 3577:Chicago Tribune 3570: 3566: 3556:Wayback Machine 3547: 3543: 3538: 3534: 3524: 3523: 3519: 3510: 3506: 3505: 3501: 3493: 3489: 3481: 3477: 3467:Wayback Machine 3458: 3454: 3446: 3440:clubs.myams.org 3435: 3431: 3430: 3426: 3416:Stamp Act, 1765 3412: 3410: 3406: 3363: 3359: 3349: 3347: 3336: 3332: 3317: 3310: 3300: 3298: 3293: 3292: 3283: 3272: 3268: 3255: 3251: 3241: 3239: 3231: 3230: 3226: 3216: 3214: 3209: 3208: 3204: 3199: 3182: 3132:refunds of duty 3128: 3062: 3031: 3025: 2982:Board of Excise 2847:Aggregates Levy 2826: 2814:Main articles: 2812: 2795: 2749: 2737: 2670: 2664: 2621: 2617: 2504: 2469: 2463: 2434: 2406: 2395: 2389: 2386: 2375: 2362: 2358: 2351: 2281: 2262:Stamps Act 1814 2258: 2227: 2203:gabelle of salt 2199: 2194: 2185: 2171: 2143: 2133:are subject to 2080: 2072: 2056: 2035: 2030: 2021:progressive tax 1975: 1862: 1804: 1784: 1754:value-added tax 1706: 1668: 1666: 1654: 1647: 1646: 1333: 1323: 1322: 1278:Fiscus Judaicus 1253: 1243: 1242: 1201:Advocacy groups 1154: 1146: 1145: 1136:Trade agreement 1131:Free-trade zone 1089: 1079: 1078: 1016: 996: 986: 985: 646: 636: 635: 607:Paradise Papers 448:Debtors' prison 407: 397: 396: 367:Tax preparation 327:Revenue service 322: 312: 311: 223: 213: 212: 193:Double taxation 188:Tax withholding 183:Tax competition 101:Non-tax revenue 81: 28: 23: 22: 15: 12: 11: 5: 3962: 3952: 3951: 3946: 3932: 3931: 3920:"Excise" 3915: 3899: 3898:External links 3896: 3893: 3892: 3876: 3857: 3831: 3814: 3801: 3786: 3775: 3761: 3734: 3712: 3701:on 7 June 2022 3686: 3672: 3649: 3633: 3614: 3601: 3582: 3564: 3541: 3532: 3517: 3499: 3487: 3475: 3452: 3424: 3404: 3377:(3): 559–595. 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Desai 1162: 1161: 1155: 1152: 1151: 1148: 1147: 1144: 1143: 1138: 1133: 1128: 1123: 1118: 1117: 1116: 1111: 1101: 1096: 1090: 1085: 1084: 1081: 1080: 1077: 1076: 1071: 1066: 1061: 1056: 1051: 1046: 1041: 1036: 1031: 1029:Robin Hood tax 1026: 1021: 1013: 1008: 1003: 997: 992: 991: 988: 987: 984: 983: 978: 973: 968: 966:Excess profits 963: 958: 957: 956: 951: 946: 937: 932: 918: 913: 908: 903: 898: 893: 888: 883: 878: 873: 868: 863: 858: 853: 851:Gross receipts 848: 843: 838: 833: 832: 831: 826: 821: 816: 811: 806: 801: 791: 790: 789: 784: 779: 774: 769: 764: 759: 749: 744: 743: 742: 737: 732: 727: 722: 717: 712: 702: 701: 700: 690: 689: 688: 683: 678: 668: 663: 658: 653: 647: 642: 641: 638: 637: 632: 631: 630: 629: 624: 619: 614: 609: 604: 602:Offshore Leaks 599: 594: 589: 588: 587: 582: 567: 566: 565:Major examples 562: 561: 560: 559: 554: 549: 544: 539: 533: 528: 520: 519: 515: 514: 513: 512: 507: 502: 500:Dutch Sandwich 497: 492: 486: 481: 473: 472: 468: 467: 466: 465: 460: 455: 450: 445: 440: 438:Tax resistance 435: 430: 429: 428: 415: 414: 408: 403: 402: 399: 398: 395: 394: 389: 384: 379: 374: 369: 364: 359: 354: 349: 344: 342:Taxable income 339: 337:Tax assessment 334: 329: 323: 318: 317: 314: 313: 308: 307: 306: 305: 300: 295: 290: 285: 277: 276: 272: 271: 270: 269: 264: 259: 254: 249: 244: 239: 231: 230: 229:General Theory 224: 219: 218: 215: 214: 211: 210: 205: 200: 198:Representation 195: 190: 185: 180: 175: 170: 165: 160: 155: 150: 145: 140: 135: 130: 125: 120: 119: 118: 108: 103: 98: 93: 88: 82: 77: 76: 73: 72: 65: 64: 56: 55: 49: 48: 26: 9: 6: 4: 3: 2: 3961: 3950: 3947: 3945: 3942: 3941: 3939: 3928: 3927: 3921: 3916: 3914:at Wiktionary 3913: 3912: 3906: 3902: 3901: 3889: 3885: 3880: 3872: 3868: 3861: 3845: 3841: 3835: 3828: 3824: 3818: 3811: 3805: 3799: 3796: 3790: 3784: 3779: 3771: 3765: 3749: 3745: 3738: 3722: 3716: 3700: 3696: 3690: 3682: 3676: 3669: 3665: 3661: 3660: 3653: 3646: 3642: 3637: 3630: 3626: 3623: 3618: 3611: 3605: 3598: 3594: 3591: 3586: 3579: 3578: 3573: 3568: 3561: 3557: 3553: 3550: 3545: 3536: 3527: 3521: 3509: 3503: 3497: 3491: 3485: 3479: 3472: 3468: 3464: 3461: 3456: 3445: 3441: 3434: 3428: 3419: 3417: 3408: 3400: 3396: 3392: 3388: 3384: 3380: 3376: 3372: 3368: 3361: 3345: 3341: 3338:Nelson, Jon. 3334: 3326: 3322: 3315: 3313: 3296: 3290: 3288: 3286: 3278: 3277: 3270: 3263: 3259: 3253: 3238: 3234: 3228: 3212: 3206: 3202: 3192: 3189: 3187: 3184: 3183: 3176: 3174: 3168: 3165: 3160: 3156: 3153: 3150:(except, for 3149: 3145: 3140: 3137: 3133: 3123: 3116: 3115: 3111: 3108: 3107: 3106: 3100: 3097: 3094: 3093: 3092: 3089: 3085: 3081: 3074: 3071: 3068: 3067: 3066: 3057: 3055: 3050: 3045: 3041: 3038: 3036: 3030: 3023:United States 3020: 3018: 3014: 3009: 3007: 3003: 2999: 2995: 2991: 2987: 2983: 2974: 2970: 2967: 2964: 2960: 2957: 2954: 2950: 2947: 2944: 2940: 2937: 2934: 2930: 2927: 2924: 2920: 2917: 2914: 2910: 2906: 2902: 2898: 2895: 2891: 2888: 2885: 2881: 2878: 2875: 2871: 2867: 2863: 2859: 2855: 2852: 2848: 2845: 2842: 2838: 2835: 2834: 2833: 2831: 2825: 2821: 2817: 2807: 2805: 2800: 2790: 2782: 2781: 2776: 2773: 2770: 2767: 2766: 2765: 2762: 2758: 2754: 2744: 2742: 2732: 2726: 2723: 2720: 2717: 2714: 2711: 2710: 2709: 2707: 2703: 2702: 2696: 2695:manufacturing 2692: 2684: 2681: 2678: 2675: 2674: 2673: 2669: 2655: 2652: 2648: 2645: 2641: 2638: 2635: 2634: 2633: 2630: 2626: 2623: 2622: 2612: 2607: 2604: 2603: 2601: 2598: 2595: 2590: 2587: 2586: 2584: 2579: 2576: 2573: 2572: 2570: 2565: 2562: 2559: 2558: 2556: 2551: 2550: 2548: 2543: 2540: 2539: 2538:electricity: 2537: 2532: 2529: 2526: 2523: 2520: 2519: 2517: 2516: 2515: 2513: 2512:public health 2509: 2499: 2492: 2489: 2486: 2485: 2484: 2482: 2478: 2474: 2468: 2458: 2456: 2455: 2450: 2446: 2441: 2439: 2426: 2422: 2418: 2414: 2404: 2401: 2393: 2383: 2379: 2373: 2371: 2364: 2355: 2354: 2346: 2344: 2340: 2335: 2333: 2329: 2328:Ace of Spades 2324: 2322: 2319:or bottle of 2318: 2314: 2310: 2309:excise stamps 2306: 2302: 2298: 2294: 2285: 2276: 2273: 2269: 2267: 2263: 2253: 2249: 2247: 2246:wallpaper tax 2243: 2239: 2235: 2231: 2222: 2218: 2216: 2212: 2208: 2204: 2189: 2180: 2177: 2163: 2160: 2159: 2158: 2156: 2152: 2148: 2138: 2136: 2132: 2127: 2125: 2121: 2117: 2113: 2112:pack of cards 2109: 2108:ace of spades 2105: 2104:revenue stamp 2101: 2097: 2093: 2089: 2085: 2075: 2067: 2065: 2061: 2051: 2049: 2045: 2041: 2022: 2017: 2013: 2009: 2006: 2002: 1998: 1994: 1993:Pigouvian tax 1991:'s theory, a 1990: 1985: 1981: 1980: 1979: 1970: 1968: 1962: 1959: 1951: 1947: 1943: 1939: 1935: 1931: 1927: 1923: 1920: 1916: 1912: 1908: 1906: 1902: 1898: 1897:sumptuary tax 1894: 1893: 1892: 1888: 1886: 1880: 1878: 1874: 1869: 1863: 1860: 1858: 1854: 1850: 1846: 1842: 1841:British Isles 1838: 1833: 1831: 1827: 1823: 1819: 1815: 1812: 1808: 1799: 1795: 1791: 1789: 1776: 1773: 1770: 1768: 1763: 1759: 1758: 1757: 1755: 1751: 1747: 1742: 1740: 1736: 1732: 1727: 1723: 1719: 1715: 1703: 1698: 1696: 1691: 1689: 1684: 1683: 1681: 1680: 1675: 1665: 1663: 1658: 1653: 1652: 1651: 1650: 1639: 1636: 1634: 1633:United States 1631: 1629: 1626: 1624: 1621: 1619: 1616: 1614: 1611: 1609: 1606: 1604: 1601: 1599: 1596: 1594: 1591: 1589: 1586: 1584: 1581: 1579: 1576: 1574: 1571: 1569: 1566: 1564: 1561: 1559: 1556: 1554: 1551: 1549: 1546: 1544: 1541: 1539: 1536: 1534: 1531: 1529: 1526: 1524: 1521: 1519: 1516: 1514: 1511: 1509: 1506: 1504: 1501: 1499: 1496: 1494: 1491: 1489: 1486: 1484: 1481: 1479: 1476: 1474: 1471: 1469: 1466: 1464: 1461: 1459: 1456: 1454: 1451: 1449: 1446: 1444: 1441: 1439: 1436: 1434: 1431: 1429: 1426: 1424: 1421: 1419: 1416: 1414: 1411: 1409: 1406: 1404: 1401: 1399: 1396: 1394: 1391: 1389: 1386: 1384: 1381: 1379: 1376: 1374: 1371: 1370: 1369: 1368: 1364: 1363: 1358: 1355: 1353: 1350: 1348: 1345: 1344: 1343: 1342: 1339:All Countries 1338: 1337: 1332: 1327: 1326: 1319: 1316: 1314: 1311: 1309: 1306: 1304: 1301: 1299: 1296: 1294: 1293:Tolerance tax 1291: 1289: 1286: 1284: 1281: 1279: 1276: 1274: 1271: 1269: 1266: 1264: 1261: 1259: 1256: 1255: 1252: 1247: 1246: 1234: 1231: 1228: 1225: 1222: 1219: 1216: 1213: 1210: 1207: 1206: 1205: 1204: 1200: 1199: 1194: 1191: 1189: 1186: 1184: 1181: 1179: 1176: 1174: 1171: 1169: 1166: 1165: 1164: 1163: 1159: 1158: 1150: 1149: 1142: 1139: 1137: 1134: 1132: 1129: 1127: 1124: 1122: 1119: 1115: 1112: 1110: 1107: 1106: 1105: 1102: 1100: 1097: 1095: 1092: 1091: 1088: 1083: 1082: 1075: 1072: 1070: 1067: 1065: 1062: 1060: 1057: 1055: 1052: 1050: 1047: 1045: 1042: 1040: 1037: 1035: 1032: 1030: 1027: 1025: 1022: 1019: 1014: 1012: 1009: 1007: 1004: 1002: 999: 998: 995: 994:International 990: 989: 982: 979: 977: 974: 972: 969: 967: 964: 962: 959: 955: 952: 950: 947: 945: 941: 938: 936: 933: 931: 928: 927: 926: 922: 919: 917: 914: 912: 909: 907: 904: 902: 899: 897: 896:Resource rent 894: 892: 889: 887: 884: 882: 879: 877: 874: 872: 869: 867: 864: 862: 859: 857: 854: 852: 849: 847: 844: 842: 839: 837: 834: 830: 827: 825: 822: 820: 817: 815: 812: 810: 807: 805: 802: 800: 797: 796: 795: 792: 788: 785: 783: 780: 778: 775: 773: 770: 768: 765: 763: 760: 758: 755: 754: 753: 750: 748: 745: 741: 738: 736: 733: 731: 728: 726: 723: 721: 718: 716: 713: 711: 708: 707: 706: 703: 699: 696: 695: 694: 693:Capital gains 691: 687: 684: 682: 679: 677: 674: 673: 672: 669: 667: 664: 662: 659: 657: 654: 652: 649: 648: 645: 640: 639: 628: 625: 623: 620: 618: 615: 613: 612:Panama Papers 610: 608: 605: 603: 600: 598: 595: 593: 590: 586: 583: 581: 580: 576: 575: 574: 571: 570: 569: 568: 564: 563: 558: 555: 553: 550: 548: 545: 543: 540: 537: 534: 532: 529: 527: 524: 523: 522: 521: 517: 516: 511: 508: 506: 503: 501: 498: 496: 493: 490: 487: 485: 482: 480: 479:Tax inversion 477: 476: 475: 474: 470: 469: 464: 461: 459: 456: 454: 451: 449: 446: 444: 441: 439: 436: 434: 431: 427: 424: 423: 422: 421:Tax avoidance 419: 418: 417: 416: 412: 411: 406: 405:Noncompliance 401: 400: 393: 390: 388: 385: 383: 382:Tax collector 380: 378: 375: 373: 370: 368: 365: 363: 362:Tax residence 360: 358: 355: 353: 350: 348: 345: 343: 340: 338: 335: 333: 332:Revenue stamp 330: 328: 325: 324: 321: 316: 315: 304: 301: 299: 296: 294: 291: 289: 286: 284: 281: 280: 279: 278: 274: 273: 268: 265: 263: 260: 258: 255: 253: 250: 248: 247:Tax incidence 245: 243: 242:Excess burden 240: 238: 235: 234: 233: 232: 228: 227: 222: 217: 216: 209: 206: 204: 201: 199: 196: 194: 191: 189: 186: 184: 181: 179: 176: 174: 171: 169: 168:Tax incentive 166: 164: 163:Tax advantage 161: 159: 156: 154: 151: 149: 146: 144: 141: 139: 136: 134: 131: 129: 126: 124: 123:Tax threshold 121: 117: 114: 113: 112: 109: 107: 104: 102: 99: 97: 94: 92: 89: 87: 84: 83: 80: 75: 74: 71: 70:fiscal policy 68:An aspect of 67: 66: 62: 58: 57: 54: 51: 50: 46: 45: 39: 34: 30: 19: 3924: 3910: 3879: 3871:ResearchGate 3869:– via 3860: 3848:. Retrieved 3844:the original 3834: 3826: 3822: 3817: 3809: 3804: 3794: 3789: 3778: 3764: 3752:. Retrieved 3747: 3737: 3725:. Retrieved 3715: 3703:. Retrieved 3699:the original 3689: 3675: 3657: 3652: 3636: 3617: 3609: 3604: 3585: 3575: 3567: 3559: 3544: 3535: 3520: 3502: 3490: 3478: 3470: 3455: 3444:the original 3439: 3427: 3415: 3407: 3374: 3370: 3360: 3348:. Retrieved 3346:. Openventio 3343: 3333: 3325:ResearchGate 3323:– via 3299:. Retrieved 3274: 3269: 3257: 3256:Adam Smith, 3252: 3240:. Retrieved 3236: 3227: 3217:30 September 3215:. Retrieved 3205: 3170: 3163: 3161: 3157: 3141: 3135: 3131: 3129: 3120: 3104: 3090: 3086: 3082: 3078: 3063: 3046: 3042: 3039: 3032: 3010: 2990:direct taxes 2978: 2959:Tobacco Duty 2939:Landfill tax 2870:Spirits Duty 2827: 2796: 2787: 2778: 2750: 2738: 2730: 2699: 2688: 2671: 2631: 2627: 2624: 2618: 2616: 2505: 2497: 2470: 2452: 2442: 2435: 2396: 2387: 2367: 2341:—such as an 2336: 2325: 2290: 2270: 2259: 2250: 2228: 2219: 2200: 2186: 2172: 2144: 2141:Prostitution 2128: 2102:, whereby a 2095: 2083: 2081: 2073: 2057: 2036: 1999:and optimal 1976: 1963: 1955: 1946:solicitation 1942:prostitution 1915:fossil fuels 1890: 1884: 1882: 1864: 1861: 1834: 1829: 1825: 1821: 1817: 1813: 1811:Middle Dutch 1806: 1805: 1796: 1792: 1780: 1766: 1762:per unit tax 1746:indirect tax 1743: 1738: 1734: 1717: 1713: 1711: 1593:South Africa 1188:Joel Slemrod 856:Hypothecated 824:Sugary drink 793: 698:Expatriation 577: 495:Double Irish 458:Black market 303:Proportional 252:Laffer curve 237:Price effect 29: 3242:16 December 3164:tax evasion 3101:NATO forces 3054:diesel fuel 2706:commodities 2602:champagne: 2213:. In fact, 2192:Other types 2129:Profits of 2094:, gambling 2040:lung cancer 1967:tax evasion 1944:(including 1608:Switzerland 1573:Philippines 1548:New Zealand 1543:Netherlands 1183:Ronen Palan 921:User charge 740:Value-added 705:Consumption 617:Swiss Leaks 505:Single Malt 443:Tax shelter 433:Tax evasion 392:Tax farming 377:Tax shelter 293:Progressive 257:Optimal tax 158:Tax amnesty 153:Tax holiday 111:Tax bracket 96:Tax revenue 3938:Categories 3793:Law.com's 3748:Bisnis.com 3295:"Drug Tax" 3197:References 3126:Criticisms 3035:capitation 2880:Bingo Duty 2866:Cider Duty 2780:ad valorem 2701:ad valorem 2390:April 2018 2323:produced. 2317:cigarettes 2313:government 2307:amount of 2238:hearth tax 2234:income tax 2230:Window tax 2131:bookmakers 2100:stamp duty 1868:Adam Smith 1767:ad valorem 1718:excise tax 1518:Kazakhstan 1403:Bangladesh 1398:Azerbaijan 1331:By country 1288:Temple tax 1258:Church tax 1141:ATA Carnet 1126:Free trade 1121:Tariff war 1049:Tax treaty 930:Congestion 871:Land value 762:Eco-tariff 730:Television 686:Solidarity 666:Ad valorem 526:Tax havens 357:Tax shield 352:Tax refund 320:Collection 298:Regressive 173:Tax reform 18:Excise tax 3949:Tax terms 3645:Karl Marx 3391:238832505 3350:30 August 3301:7 January 3152:duty-free 2994:smuggling 2862:Wine Duty 2858:Beer Duty 2816:HM Excise 2735:Indonesia 2571:tobacco: 2445:Australia 2432:Australia 2382:talk page 2311:from the 2242:brick tax 2221:on them. 2116:documents 2110:in every 2082:Gambling 2070:Narcotics 2048:addictive 1958:earmarked 1917:(such as 1911:green tax 1883:EXCI'SE. 1853:tenancies 1750:sales tax 1720:, is any 1598:Sri Lanka 1563:Palestine 1523:Lithuania 1488:Indonesia 1473:Hong Kong 1393:Australia 1383:Argentina 1251:Religious 1039:Spahn tax 1034:Tobin tax 886:Pigouvian 804:Cigarette 777:Severance 710:Departure 518:Locations 471:Corporate 453:Smuggling 221:Economics 143:Tax shift 138:Deduction 128:Exemption 3850:24 April 3754:12 March 3727:12 March 3705:28 April 3664:Archived 3625:Archived 3593:Archived 3552:Archived 3463:Archived 3260:(1776), 3180:See also 2830:services 2772:Fuel Tax 2657:copying. 2585:coffee: 2518:energy: 2425:variance 2376:You may 2339:monopoly 2084:licences 2078:Gambling 2064:cannabis 2054:Cannabis 1983:service. 1938:gambling 1930:vice tax 1919:gasoline 1618:Tanzania 1583:Portugal 1558:Pakistan 1438:Colombia 1418:Bulgaria 1283:Leibzoll 1160:Academic 1153:Research 971:Windfall 911:Turnover 891:Property 841:Georgist 787:Stumpage 782:Steering 767:Landfill 747:Dividend 671:Aviation 661:Per unit 656:Indirect 347:Tax lien 283:Tax rate 262:Theories 116:Flat tax 79:Policies 53:Taxation 3944:Excises 3399:3237729 3186:Customs 2599:spirits 2552:€145 /g 2508:Germany 2502:Germany 2321:spirits 2301:alcohol 2297:tobacco 2149:in the 2088:England 1950:pimping 1934:sin tax 1926:morally 1905:alcohol 1901:tobacco 1843:, upon 1837:Puritan 1822:accijns 1814:echijns 1788:sin tax 1638:Uruguay 1538:Namibia 1533:Morocco 1498:Ireland 1478:Iceland 1463:Germany 1453:Finland 1448:Denmark 1443:Croatia 1388:Armenia 1378:Algeria 1373:Albania 1020:(CCCTB) 881:Payroll 836:General 829:Tobacco 799:Alcohol 735:Tourist 681:Landing 413:General 148:Tax cut 106:Tax law 3911:excise 3695:"CBIC" 3397: 3389: 3173:stamps 3006:export 3002:import 2822:, and 2650:field, 2620:France 2473:Canada 2461:Canada 2244:, and 2211:coffee 2209:, and 2096:itself 1857:socage 1818:excijs 1807:Excise 1739:inland 1735:border 1714:excise 1613:Taiwan 1603:Sweden 1588:Russia 1578:Poland 1553:Norway 1503:Israel 1468:Greece 1458:France 1428:Canada 1413:Brazil 1408:Bhutan 1303:Kharaj 1211:(ITEP) 1114:Export 1109:Import 1104:Tariff 1094:Custom 981:Wealth 906:Surtax 901:Single 876:Luxury 861:Income 794:Excise 757:Carbon 651:Direct 538:(OFCs) 491:(BEPS) 203:Unions 133:Credit 3511:(PDF) 3447:(PDF) 3436:(PDF) 3387:S2CID 2799:Japan 2793:Japan 2753:China 2747:China 2691:India 2662:India 2207:paper 2147:bills 1989:Pigou 1726:goods 1716:, or 1528:Malta 1513:Japan 1508:Italy 1483:India 1433:China 1318:Zakat 1313:Nisab 1308:Khums 1298:Jizya 1273:Tithe 1268:Teind 1229:(TJN) 1215:Oxfam 1087:Trade 1006:ATTAC 725:Stamp 720:Sales 715:Hotel 644:Types 3852:2012 3756:2024 3729:2024 3707:2023 3395:SSRN 3352:2024 3303:2021 3244:2023 3219:2013 3004:and 2761:Qing 2759:and 2757:Ming 2436:The 2305:bulk 2215:salt 2120:dice 1948:and 1903:and 1885:n.s. 1790:). 1722:duty 1568:Peru 1493:Iran 1235:(US) 1223:(US) 1217:(UK) 1099:Duty 949:Toll 944:GNSS 940:Road 935:Fuel 846:Gift 814:Meat 510:CAIA 288:Flat 3888:WHO 3379:doi 2911:) ( 2872:) ( 2751:In 2443:In 2421:GDP 2299:or 1932:or 1769:tax 1752:or 1423:BVI 925:fee 916:Use 819:Sin 809:Fat 3940:: 3923:. 3886:, 3746:. 3643:, 3574:, 3558:, 3438:. 3393:. 3385:. 3375:52 3373:. 3369:. 3342:. 3311:^ 3284:^ 3235:. 3056:. 2907:, 2903:, 2868:, 2864:, 2860:, 2832:: 2818:, 2334:. 2240:, 2042:, 1969:. 1879:: 1816:, 1741:. 1712:An 3873:. 3854:. 3772:. 3758:. 3731:. 3709:. 3662:( 3608:" 3528:. 3513:. 3420:. 3418:" 3414:" 3401:. 3381:: 3354:. 3327:. 3305:. 3246:. 3221:. 2975:) 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