Table of Contents Key Points Introduction A Short History of Excise Taxes — Pigouvian Taxes All Tax Policy is About Trade-offs General Design Considerations — Tax Base — Tax Rate — When to Levy — Revenue Allocation — Regressivity — Principles for Excise Tax Design Traditional Excise Tax Categories — Tobacco — Alcohol — Motor Fuel Excise Tax Trends — Recreational Marijuana — Sports Betting — Vaping — Sugar-Sweetened… [read post]