乍看上去，以上三者似乎均与特权税相关。从广义上讲, excise可译为“特许权税”，指就几乎任何特权的授予所征收之税，如与继承权相关的继承税（inheritance tax)也属该范畴, 只有所得税例外；而从狭义上讲，excise则是就特定的某些商品的制造、销售、消费等权利征收之税，鉴于其主要体现在销售环节上，故译为“特种商品销售税”[1]。相比之下，franchise为特权或特许，其所涉及的是一种特许的经营权，如政府特许公司、个人或其他实体等经营某项业务或公司准许他人用自己的商标等经营某种产业等，因而franchise tax则仅为“特许经营税”，其所含盖的范畴比excise小得多[2]。royalty多指知识产权的使用费，如专利权使用费、版税等[3]，其与真正的“税收” 无关，故不宜象有些词典那样将其列为“使用税”、“特权税” 或“专利权税”。
    
[1 ] " (1) A tax levied on the manufacture, sale, or consumption of a commodity； (2) any of various taxes on privileges assessed in the form of a license or other fee. ”Cf. Linda Picanl Wood，J. D. Merriam Webster's Dictionary of Law，at p. 177, Merriam-Web- ster, Incorporated (1996).
[2 ]“A tax imposed upon a corporation for the privilege of doing business in a state. ”Cf. James E. Clapp, Random House Webster's Dictionary of the Law, at p. 193, Random House (2000).
[3]“A finacial consideration paid for the right to use a copyright or patent or to exercise a similar incorporeal right；payment made from production from a property which the grantor still owns. ”Cf. H. G. Fox，The Canadian Law of Trade Marks and Unfair Competition, 3rd edition, at p. 696，Toronto, Carswell (1972).