Which type of tax is narrower in focus compared to general sales taxes?

An excise tax is indeed narrower in focus compared to general sales taxes because it is levied on specific goods or services rather than a broad range of consumer purchases. Excise taxes typically target particular products, such as alcohol, tobacco, gasoline, and certain luxury goods. This targeted approach allows governments to regulate consumption of these items or to raise revenue for specific public spending, such as infrastructure related to roads or health initiatives.

In contrast, general sales taxes are applied to a wide variety of goods and services sold within a jurisdiction, encompassing almost everything consumers purchase. This broad base means that general sales taxes impact a wide array of economic activities, making them less specialized than excise taxes.

Other options like a value-added tax (VAT) and a property tax also differ in their focus but do not fit the criteria of being narrower in scope. A VAT applies at each stage of production and distribution based on the value added at that stage, while property tax is based on the value of owned property regardless of the specific goods or services aspect. A regular sales tax, while similar to excise tax, does not differentiate by specific consumer goods, thus being broader in scope than an excise tax.