The energy tax proposed by the Clinton administration was a BTU tax. This was to reduce the opportunities to avoid the tax by switching to alternative sources of energy. Some users may be able to substitute

The cigarette tax could be transformed into a tobacco tax. If it just applied to commercial cigarettes, people would start

Smoking more cigarsRolling their own cigarettesSmoking pipes.

The elasticity of demand for cigarettes in the long-run will be greater than the short-run demand elasticity.

Governments seldom apply excise taxes to products with elastic demands. The purpose