Final answer:
The tax described is an excise tax, which is a tax levied on specific goods such as gasoline, cigarettes, and alcohol. Excise taxes are used to discourage consumption or to raise revenue on frequently purchased products.
Step-by-step explanation:
The tax described in the question is an excise tax. This type of tax is levied on specific goods, such as gasoline, cigarettes, and alcoholic beverages. Excise taxes can serve dual purposes: they can be used to discourage the consumption of certain products, often called demerit goods, or they can be a means for the government to generate revenue from goods that are likely to be consistently purchased despite taxation.
Excise taxes are sometimes considered benefits-received taxes because they are related to specific services the government provides. For example, excise taxes on gasoline may be earmarked for transportation infrastructure projects. In the United States, excise taxes include but are not limited to gasoline tax, cigarette tax, and taxes on beer and liquor. It's important to understand that these taxes are different from income tax, property tax, and sales tax, which apply more broadly and are not restricted to particular goods or services.