A more thorough explanation:

A specific tax is a type of tax that is imposed as a fixed amount on each item or property, regardless of its value. This means that the tax amount is predetermined and does not depend on the worth of the item being taxed.

• A tax of $0.50 per gallon of gasoline
• A tax of $1.00 per pack of cigarettes
• A tax of $5.00 per hotel room per night

These examples illustrate how specific taxes work. In each case, the tax amount is fixed and does not change based on the value of the item being taxed. For example, the tax on a gallon of gasoline is always $0.50, regardless of whether the price of gasoline is $2.00 per gallon or $4.00 per gallon.

Specific taxes are often used to generate revenue for the government or to discourage certain behaviors, such as smoking or excessive energy consumption.