The paper formulates five propositions: Revenue from excise taxes could, and should, be doubled in most African countries; Considerable scope exists for efficiency-enhancing changes in the structure of excise taxes; Excise taxes should be confined to the traditional excises and a limited number of luxury items; Excise tax administration could be substantially improved by codifying and disseminating current best practices within Sub-Saharan Africa; and Increased reliance on excise taxes is consistent with an equitable tax system.