For instance, many are looking at ways to apply and reform excise taxes on items like sports betting, tobacco, and sugar, but it is key that these taxes are imposed in a principled manner.[2] Similarly, excise taxes on rental cars and the taxation of app-based industries in the transportation sector such as peer-to-peer car sharing are ripe for reform, which would ensure that the travel, tourism, and hospitality industries can experience a robust recovery post-pandemic. [read post]