English: Effective federal excise tax rate by income group (2007);

1.) Excise taxes are the total taxes paid by a household throughout the year on all different federal excise taxes (e.g. federal gasoline tax, cigarette tax, airline tax, etc.)

2.) Income is the sum of wages, salaries, self-employment income, rents, taxable and nontaxable interest, dividends, realized capital gains, cash transfer payments, and retirement benefits plus taxes paid by businesses (corporate income taxes and the employer's share of Social Security, Medicare, and federal unemployment insurance payroll taxes) and employee contributions to 401(k) retirement plans. Other sources of income include all in-kind benefits (Medicare, Medicaid, employer-paid health insurance premiums, food stamps, school lunches and breakfasts, housing assistance, and energy assistance).

3.) Effective excise tax rate = excise taxes paid / total income