May 31, 2005

State Excise Taxation

Horse-and-Buggy Taxes in an Electronic Age
  • Richard Wagner

    Distinguished Senior Fellow, F. A. Hayek Program for Advanced Study in Philosophy, Politics and Economics
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Selective excise taxes are already obsolete, but because government is always slow to change, they will die a slow death. In the meantime they will cause a great deal of harm, both to taxpayers and to the state governments who use them most.

Read this article at The Tax Foundation.