States and localities have regressive systems because they tend to rely more on sales and excise taxes (fees tacked onto items like gas, liquor and cigarettes), which are the same rate for rich and poor alike.
Note that, for purposes of the list, state gas taxes include excise taxes, environmental fees, storage tank taxes, general sales tax, and other fees or taxes.
There are user fees, excise taxes and other revenue-raisers.
Mr. Summers also renewed a call for Congress to pass legislation to help deter abusive shelters, including a 25percentt excise tax on fees collected by firms arranging such shelters and a doubling, to 40percentt from 20percentt, of the penalty on taxes improperly avoided.
Despite the White House contention that budget negotiations will be "unfettered" by any preconditions, lawmakers in both parties expect the Bush Administration to draw the line at raising income-tax rates and to confine real bargaining over tax increases to items like excise taxes and fees on various Government services and activities.
But many state and local governments, desperate for revenue in the wake of major budget shortfalls, are raising consumption taxes through general sales taxes, and also individual excise taxes and fees for everything from alcohol to birth certificates to vehicle registrations.
We can pay at the pump or pay in excise taxes or registration fees.
Alistair Darling, the transport secretary, wants to ease traffic and substitute user fees for excise and gas taxes.
The government, run from 1721 to 1742 by the bloated and amoral figure of Sir Robert Walpole, was happy to collect excise taxes and license fees associated with gin, above all when this provided funds to keep George II happy.
