... main findings of the essays, following a briefexploration of the definition, objectives, and design of excise taxes.1.2 DEFINITION OF EXCISESBroadly speaking, the distinguishing features of ... gambling, polluting, and driving, as well as the politics and psychology of excise taxation. In most cases,the authors provide surveys of the existing excise structures, mainly in Europe and ... compared with 56 minutes in Poland (40 minutes for a localbrand) and 71 minutes in Hungary (54 minutes for a local brand). Even in theUK, which has the highest tobacco taxes in the world, cigarettes...