Which of the Following Is an Excise Tax

Which of the following is an excise tax?

A) tax levied on corporate income
B) tax levied on personal income
C) tax levied on the consumption of a certain good
D) tax levied on the top 2 percent of income earners -Consider This: While this would cause income taxes to be even more progressive,it would not be an excise tax since it doesn't focus on consumption of goods.