Articles liés à Alcohol Excise Taxes: Overview and Economic Analysis

Alcohol Excise Taxes: Overview and Economic Analysis - Couverture souple

 
9781634820516: Alcohol Excise Taxes: Overview and Economic Analysis
Couverture souple
ISBN 10 : 1634820517 ISBN 13 : 9781634820516
Editeur : Nova Science Publishers Inc, 2015

Synopsis

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.

Les informations fournies dans la section « Synopsis » peuvent faire référence à une autre édition de ce titre.

Éditeur
Nova Science Publishers Inc
Date d'édition
2015
Langue
anglais
ISBN 10 
1634820517
ISBN 13 
9781634820516
Reliure
Broché
Nombre de pages
73
Éditeur
Prescott Theodore
Coordonnées du fabricant
non disponible
Personne responsable
non disponible