Which of the following is a type of consumption tax?

Excise tax is a specific type of consumption tax levied on the sale of particular goods or services, such as alcohol, tobacco, and fuel. Consumption taxes are based on the amount consumed and are often included in the price of the product or service. They are designed to generate revenue based on consumer spending behaviors, making them different from taxes that are based on income or property values.

In contrast, the other options represent different forms of taxation. Property tax is assessed on real estate based on the value of the property. Income tax is levied on individuals' or entities' earnings, while corporate tax is assessed on a corporation's profits. These taxes do not directly relate to consumption in the same way an excise tax does, focusing instead on ownership or income levels. Thus, the classification of excise tax as a consumption tax is accurate and reflective of its nature in the tax system.