Implement commodity taxes (liquor, tobacco, gasoline)

[MaxGhenis]

Description

SPSD/M includes provincial commodity taxes (liquor, gasoline, amusement, tobacco) which are missing from PolicyEngine Canada.

Required Implementation

Federal Excise Taxes

• Gasoline excise tax
• Tobacco excise duty
• Alcohol excise duty

Provincial Commodity Taxes

• Provincial gasoline taxes (varies by province)
• Tobacco taxes (varies by province)
• Alcohol markups and taxes
• Carbon taxes (where applicable)

Implementation Notes

• Requires consumption data or imputation models
• Tax rates vary significantly by province
• Some taxes are per-unit (e.g., cents per litre) rather than percentage-based
• May need to impute consumption based on household characteristics

References

• Federal excise taxes
• Provincial gas tax rates

Priority

Low-Medium - Important for comprehensive tax modeling but requires consumption data