Alcohol Excise Taxes

Overview & Economic Analysis

Buch | Softcover

73 Seiten

2015
Nova Science Publishers Inc (Verlag)
978-1-63482-051-6 (ISBN)

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The federal excise tax on alcoholic beverages is imposed at the manufacturer and importer level, based on the per unit production or importation of alcoholic beverages (eg: distilled spirits, wine, and beer) for sale in the U.S. market. Today, three main approaches drive interest in alcohol taxes: tax rates could be decreased to benefit firms in the industry; excise tax rates could be increased for deficit reduction; or excise tax rates could be increased to discourage the negative spillover effects of alcohol consumption. This book provides a brief historical overview of alcohol excise tax policy and a description of current law; analyzes alcohol excise tax rates based on some of the standard criteria for tax evaluation; and discusses bills introduced in the 113th Congress that would reduce current excise tax rates as well as possible approaches to raising alcohol excise tax rates.

Preface; Alcohol Excise Taxes: Current Law & Economic Analysis; The Rum Excise Tax Cover-Over: Legislative History & Current Issues; Federal Excise Taxes: An Introduction & General Analysis; Index.

Verlagsort	New York
Sprache	englisch
Maße	155 x 230 mm
Gewicht	168 g
Themenwelt	Recht / Steuern ► EU / Internationales Recht
	Recht / Steuern ► Steuern / Steuerrecht
	Wirtschaft ► Allgemeines / Lexika
	Wirtschaft ► Volkswirtschaftslehre
ISBN-10	1-63482-051-7 / 1634820517
ISBN-13	978-1-63482-051-6 / 9781634820516
Zustand	Neuware