Excise Tax
Also called: sin tax, duty, fuel duty
An excise tax is levied on a specific good — fuel, alcohol, tobacco, sugary drinks — usually per unit rather than as a percentage. It serves two purposes at once, raising revenue and discouraging consumption, and those goals conflict: a successful deterrent shrinks its own tax base. Excise taxes work best on inelastic goods, which is also what makes them regressive.