The congress
raise taxes
In a typical government structure, the authority to raise taxes usually lies with the legislative branch, such as a parliament or congress. This branch creates laws related to taxation and has the power to increase or create new taxes.
congress
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Excise taxes
No. The President has no power over taxes. He can ask Congress to raise the income tax, but they tend to do what they want to do. President Obama did ask Congress to increase the income tax on high incomes.
"to raise taxes" is an infinitive phrase. It is used as a noun-object of the verb "wanted" in this sentences.
Excise taxes
Congress levies taxes to raise revenue. They also levy taxes to discourage harmful activities such as imposing taxes to discourage smoking or drinking. Congress' powers are limited on these matters through the 16th Amendment to the Constitution.
Congress sets a limit on the tax maximum, and states raise or lower their own. So taxesis a shared power between Congress and State
Only Congress has the power to legislate taxes. Not even by executive order can a president do so.