1. For beer, the type of specific excise tax applied varies based on the alcohol concentration. However, all beers above 2.5% ABV (most beers) are taxed using a volume-based specific tax, thus the excise tax is categorized as such in this analysis. 2. For wine, the type of specific excise tax applied varies based on the alcohol concentration. Wines above 14% ABV are taxed using a volume-based specific tax, while wines above this threshold are taxed using an alcohol-content-based specific tax. Categorized as 'Other'.