Editing Tax (section)

====Excises====
{{Main|Excise}}
An excise duty is an [[indirect tax]] imposed upon goods during the process of their manufacture, production or distribution, and is usually proportionate to their quantity or value. Excise duties were first introduced into England in the year 1643, as part of a scheme of revenue and taxation devised by parliamentarian [[John Pym]] and approved by the [[Long Parliament]]. These duties consisted of charges on beer, ale, cider, cherry wine, and tobacco, to which list were afterward added paper, soap, candles, malt, hops, and sweets. The basic principle of excise duties was that they were taxes on the production, manufacture, or distribution of articles which could not be taxed through the [[customs house]], and revenue derived from that source is called excise revenue proper. The fundamental conception of the term is that of a tax on articles produced or manufactured in a country. In the taxation of such articles of luxury as [[Alcohol tax|spirits]], beer, tobacco, and cigars, it has been the practice to place a certain duty on the importation of these articles (a [[tariff|customs duty]]).<ref name=Quick>{{cite book |last1=Quick |first1=John |last2=Garran |first2=Robert |title=The Annotated Constitution of the Australian Commonwealth |date=1 January 1901 |publisher=Angus & Robertson |location=Australia |page=837 |url=https://books.google.com/books?id=VR-CAAAAIAAJ }}</ref>

Excises (or exemptions from them) are also used to modify consumption patterns of a certain area ([[Social engineering (political science)|social engineering]]). For example, a high excise is used to discourage [[alcohol tax|alcohol]] consumption, relative to other goods. This may be combined with [[Hypothecated tax|hypothecation]] if the proceeds are then used to pay for the costs of treating illness caused by [[alcohol use disorder]]. Similar taxes may exist on [[tobacco]], [[pornography]], [[Cannabis (drug)|marijuana]] etc., and they may be collectively referred to as "[[sin tax]]es". A [[carbon tax]] is a tax on the consumption of carbon-based non-renewable fuels, such as petrol, diesel-fuel, jet fuels, and natural gas. The object is to reduce the release of carbon into the atmosphere. In the United Kingdom, [[vehicle excise duty]] is an annual tax on vehicle ownership.