Is an Excise Tax a regressive tax or progressive tax?
Excise taxes are regressive taxes. Say a rich person and a poor person buy the same amount of cigarettes and pay the same cost (the excise tax does not change with income level). The tax assesed on the cigarettes represents a larger percentage of the poor person's income than the rich person's income, hence a regressive tax model.
A progressive method is one in which the [marginal] rate of tax increases as the amount that is subject to taxation increases. A regressive method is one in which the rate decreases as the amount increases. A regressive tax system takes proportionately more money in tax from somebody on a lower income than someone on a higher income.