Excise Duties

Excise Duties is a type of indirect tax imposed selectively on specific goods, services, or activities within a jurisdiction, distinguished from other fiscal levies by its targeted application to particular commodities—such as alcohol, tobacco, and petroleum—often for regulatory or revenue-raising purposes.

Publications

1.8K

Citations

158

Authors

Institutions

Publications per year

2017–2026

Variants

Excise Tax

Parents

Public Finance Law

Children

Ad Valorem Excise DutiesCarbon Excise DutiesConsumption Excise TaxesCustoms Excise DutiesExcise HarmonizationExcise Tax CollectionExcise Tax CreditsExcise Tax CreepExcise Tax LiabilityExcise Tax Pass-through

Publications

Equity and Ecotax Reform in the EU: Achieving a 10 per cent Reduction in CO<sub>2</sub>Emissions Using Excise Duties

Terry Barker, Jonathan Köhler · Fiscal Studies · 1998 · 123 citations

Social Sciences, Economics, Environmental Policy +17

Alcohol tax pass-through across the product and price range: do retailers treat cheap alcohol differently?

Abdallah Ally, Yang Meng, Ratula Chakraborty et al. · Addiction · 2014 · 72 citations

Business, Marketing, Retail Management +17

Sugary drink excise tax policy process and implementation: Case study from Saudi Arabia

Reem F. Alsukait, Sara N. Bleich, Parke Wilde et al. · Food Policy · 2019 · 64 citations

Public Affairs, Economics, Public Policy +12

Land Tax or Excise: the levying of taxation in seventeenth- and eighteenth-century England

J. V. Beckett · The English Historical Review · 1985 · 58 citations

Law, Tax Law, Excise Taxation +11

The taxes on knowledge: excise duty on paper

H Dagnall · The Library · 1998 · 57 citations

Public Affairs, Economics, Public Finance +14

1–5 of 63

Authors

158

AG
Anna Gilmore
University of Bath, United Kingdom
3 publications · 111 citations
3
h-index
SN
Sara N. Bleich
Johns Hopkins University, United States
2 publications · 104 citations
2
h-index
KP
Keyra Primus
International Monetary Fund, United States
2 publications · 37 citations
2
h-index
ZB
Zainol Bidin
Northern University of Malaysia, Malaysia
2 publications · 51 citations
2
h-index
HR
Hana Ross
American Cancer Society, United States
2 publications · 62 citations
2
h-index

1–5 of 158

Institutions

1–8 of 74

Venues

Tobacco Control
3 publications · 71 citations
3
h-index
Fiscal Studies
3 publications · 191 citations
3
h-index
IMF Working Paper
2 publications · 37 citations
2
h-index
Food Policy
2 publications · 101 citations
2
h-index
SSRN Electronic Journal
Repository · 2 publications · 40 citations
2
h-index

1–5