Congratulations to Tom Barthold, who stays on as Chief of Staff of the Joint Committee on Taxation, who keeps his job. http://www.bloomberg.com/news/2015-01-12/republicans-retain-tax-bill-scorekeeper-picked-under-democrats.html. We were on staff at the same time, and I have only good things to say about him.
Here’s an excise tax that’s not regressive. Federal jet fuel rates now range from “$0.219 for general aviation such as private jets to $0.044, for commercial aviation.” http://taxfoundation.org/blog/combined-effective-commercial-jet-fuel-tax-rates-and-fees-state
States race to the bottom to attract flights, naturally enough, so they can hardly lead the way here. A federal tax increase would either cut emissions or raise revenue. Poor folks don’t fly much, even commercially. The hurt from this tax won’t be as concentrated on the wealthy as taxing carried interest appropriately, but it’s hardly regressive.
Here is the text: Fed mj tax R43785
Supplemental Thoughts about Revenue from Marijuana in Vermont, 16 January, 2015 in pdf, by Pat Oglesby, supplements “Considering Marijuana Legalization: Insights for Vermont and Other Jurisdictions,” a RAND Corporation Report issued January 16, 2015. That Report is here: http://www.rand.org/pubs/research_reports/RR864.html and here: Considering Marijuana Legalization, RAND, 16 January 2015