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Massachusetts Ban of Flavored Cigarettes Is Getting Expensive

On June 1, Massachusetts’ ban on sale of flavored tobacco products, including menthol cigarettes, took effect. Flavored vapor products were already banned. When signing the ban into law, Gov. Charlie Baker (R) argued that the ban, which is the broadest in the country, was enacted to limit youth uptake of nicotine products. While youth uptake […]

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State Income and Sales Tax Revenues Slide in Second Quarter

Today marked the release of both second-quarter GDP and national accounts data and provides a new glimpse into early changes in state and local revenues and spending. All told, second-quarter (Q2) state and local tax receipts came in about 3.8 percent lower than they did in the same quarter a year ago. Income and sales […]

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Distilled Spirits Taxes in Europe

All European Union (EU) countries levy excise duties on distilled alcohol; excise tax is applied to the cost of goods on purchase. The standard size of a liquor bottle in the EU is 700ml (23.7 oz). Many spirits, such as vodka, gin, rum, and whiskey, contain alcohol content in the range of 40 percent. The […]

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Cigarette Taxes in Europe

To ensure the functioning of its internal market, the EU sets a minimum excise duty on cigarettes. It consists of a specific component and an ad valorem component, resulting in a minimum overall excise duty of €1.80 (US $2.02) per 20-cigarette pack and 60 percent of an EU country’s weighted average retail selling price (certain exceptions […]

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Future of Wisconsin Vapor Tax Uncertain after Decision by State Supreme Court

Last Friday, the Wisconsin Supreme Court struck down several of Gov. Tony Evers’ (D) partial vetoes to the state’s biennial budget for fiscal years 2020 and 2021. Of the 78 partial vetoes issued by the governor in July 2019, four were challenged and the court struck down three. In Wisconsin, per the constitution, the governor […]

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How Stable is Cigarette Tax Revenue?

July 9, 2020 Ulrik Boesen Tom VanAntwerp Ulrik Boesen, Tom VanAntwerp Cigarette excise taxes have been a source of state revenue for decades, but in recent years, reliance on these taxes has increased. Using data from Orzechowski and Walker’s annual compendium The Tax Burden on Tobacco, this web tool shows how cigarette tax revenues have changed between 1955 and […]

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Gas Taxes in Europe

To facilitate and foster cross-border trade and to prevent significant competitive distortions, the European Union requires EU countries to levy a minimum excise duty of €0.36 per liter (US $1.53 per gallon) on gas. As today’s map shows, only Bulgaria sticks to the minimum rate, while all other EU countries opt to levy higher excise […]

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Illuminating Independence Day Taxes

The holiday weekend is almost upon us and many are getting ready for a weekend of family and celebration. Independence Day means firing up the barbecue, setting off fireworks, enjoying cold drinks, and wearing flag paraphernalia. It also means spending big: last year, Americans spent $6.7 billion for the Fourth of July. This year, due […]

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Beer Taxes in Europe

According to EU law, every EU country is required to levy an excise duty on beer of at least €1.87 per 100 liters (26.4 gal) and degree of alcohol content, translating to approximately €0.03 per 330ml (11.2 oz) beer bottle at 5% abv. As today’s map shows, only a few EU countries stick to the minimum […]

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How High are Beer Taxes in Your State?

Even though this summer may not include sitting in the stands at an all-American baseball game or watching a community fireworks display, some summer staples are still within reach—like that beer in the fridge, for example. You can still crack open a cold one, whether you’re grilling something in your backyard or floating down a […]