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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 Beverages Ride and Car Sharing Single-Use Plastics Best Practice Conclusion Appendix Taxes make more sense with us in your inbox