Question

What is the name of a tax assessed on a specific thing, such as theater tickets, alcoholic beverages, or tobacco?

Answer 1

Check on this link under tobacco taxation... There are 3 different types of taxation methods. Look for the specific one.

http://www.ash.org.uk/tax/analysis#page=11

"A Specific Tax is a system of taxation where the level of tax is fixed and independant of the value of the item being purchased."