Excise Tax Application and Trends by Ulrik Boesen published by Tax Foundation (3/2021). “In 2019, excise taxes accounted for less than 3 percent of total federal tax collections while state excise taxes on tobacco, alcohol, and motor fuel accounted…
A Road Map to Recreational Marijuana Taxation by Ulrik Boesen published by Tax Foundation (6/2020). “Since 1970, the U.S. federal government has considered marijuana a schedule 1 controlled substance. This categorization, shared with drugs such as heroin and…