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Tax Foundation Staff
Expert

Jacob Macumber-Rosin

Excise Tax Policy Analyst

Latest Work

2024 Drug Policy Ballot Initiative, Drug Legalization Results

Momentum Slows for State Drug Legalization Policies via 2024 State Ballot Initiatives

With the significant potential for state revenues, and the prior political success of arguments that legalization can shift consumers to safer legal markets, it seems likely that states will continue to see legislation and ballot initiatives to legalize marijuana at the state level—even states that failed to do so this election.

5 min read
2024 beer taxes in Europe and EU beer tax rates or excise duty on beer

Beer Taxes in Europe, 2024

As Oktoberfest celebrations wrap up across the continent, now is a great time to examine beer taxes in the European Union. Hefty beer taxes add to the price of every drink consumed.

5 min read
Extended Producer Responsibility EPR Tax Policies

Extended Producer Responsibility

Growing levels of waste and pollution, paired with increasing burdens on taxpayers to address environmental problems, have spurned policymakers in the US and abroad to encourage producers to be responsible, either financially or operationally, for the end-life of their products.

34 min read
EU excise duties on cigarettes and 2024 EU tobacco and EU cigarette taxes in Europe

Cigarette Taxes in Europe, 2024

Explore the latest EU tobacco and cigarette tax rates, including EU excise duties on cigarettes. Compare cigarette taxes in Europe.

3 min read
Gas Taxes in Europe 2024 Gas Taxes and Diesel Taxes in Europe Fuel Tax Rates

Diesel and Gas Taxes in Europe, 2024

Gas and diesel taxes continue to be prominent policy issues throughout Europe. As the EU undergoes sweeping changes for its green transition, fuel taxes are likely to be a crucial aspect of policy discussions.

3 min read
US Infrastructure and US Transportation Funding for Highways Vehicle Miles Traveled VMT Tax

Expanding User Fees for Transportation: Roads and Beyond

By 2034, the gas tax and other car-related excise taxes are projected to raise less than half of the Highway Trust Fund’s outlays. While broader tax and spending reforms are necessary for overall deficit reduction, improving transportation funding would be a crucial step forward.

34 min read
gas tax rates by state 2024

Gas Tax Rates by State, 2024

Though gas taxes are intended to serve as user fees and pollution deterrents, they vary widely across states. How does your state’s burden compare?

4 min read
States Act 2.0 Federal Cannabis Reform and States 2.0 Act Federal Cannabis Policy Efforts

STATES 2.0 Act Sets the Stage for Federal Cannabis Policy

According to recent reports, 72 percent of the current marijuana market in the US is illicit. Evidently, the federal criminalization of marijuana has failed to prevent its sale or consumption.

6 min read
Current Challenges in Vaping Markets

Current Challenges in Vaping Markets

As much as 98 percent of vaping products sold in the US are illicit. Most states levy an excise tax on vaping products, but these tax systems vary substantially. The result is a messy tax system covering largely illicit products, and no one knows whether taxes are being collected and remitted on most products sold nationwide.

7 min read
vaping taxes by states, 2024 State Vape Tax Rates Compare State Vapor Tax Rates and State Vaping Tax Rates

Vaping Taxes by State, 2024

The vaping industry has grown rapidly in recent decades, becoming a well-established product category and a viable alternative to cigarettes for those trying to quit smoking. US states levy a variety of tax structures on vaping products.

4 min read
State VMT Taxes Vehicle Miles Traveled Taxes

Vehicle Miles Traveled Taxes Rollout across States

Gas tax revenues have decoupled from road expenses and have been unable to support road funding in recent years. As such, states nationwide are exploring ways to supplement or replace gas tax revenues.

8 min read