taxessuch

Taxessuch is a neologism used in economic and policy discussions to describe a family of taxes that target particular economic activities or goods. The term acts as a placeholder label rather than a formal policy category, and appears mainly in theoretical debates, policy papers, and discussions of tax design. In discussions, taxessuch are often framed around clarity of purpose and ease of administration, with an emphasis on transparent targeting of a defined base.

Definition and scope: Taxessuch refers to taxes with narrow bases and clearly defined exemptions or credits. They may employ flat or progressive rates and are often intended as predictable revenue sources while aiming to minimize compliance costs. In design discussions, taxessuch are contrasted with broad-based taxes such as general income or value-added taxes, under the assumption that narrower bases can improve targeting of externalities and potentially simplify administration.

Examples in practice: Environmental levies, excises on tobacco or alcohol, sugar-sweetened beverage taxes, and certain digital services taxes are frequently cited as illustrations of taxessuch. The common thread is a precise tax base and a transparent policy objective. Critics warn that narrow bases can create distortions, incentivize avoidance, or lead to revenue volatility if exemptions are overly generous or the base erodes.

Policy considerations: Key factors include base definition, rate design, equity implications, administrative feasibility, and revenue reliability. The label taxessuch conveys a design philosophy rather than a single prescription, highlighting how targeted, transparent taxes might interact with broader fiscal goals and tax systems. See also taxation, excise tax, Pigovian tax.