Which type of tax is characterized as more narrowly targeted compared to general sales taxes?

The correct answer is excise tax, which is specifically designed to target particular goods or services rather than applying broadly to all sales transactions. Excise taxes are typically levied on specific products like gasoline, alcohol, tobacco, and other luxury items. This targeting helps regulate consumption of those products and can also serve to generate revenue linked to specific societal costs, such as healthcare expenses related to tobacco use or environmental impacts from fuel consumption.

In contrast, general sales taxes apply to a wide variety of goods and services, affecting consumers at large without a specific focus on particular items. This broader base means that general sales taxes may not influence behavior in the same targeted way that excise taxes do. Understanding this distinction helps highlight the focused nature of excise taxes in comparison to other forms of taxation, which can be more general in scope.