Author: United States. Congress. House. Committee on Ways and MeansPublisher:
ISBN:
Category : Excise tax
Languages : en
Pages : 90
Book Description
Background and Description of Present Federal Excise Taxes
Author: United States. Congress. House. Committee on Ways and MeansPublisher:
ISBN:
Category : Excise tax
Languages : en
Pages : 90
Book Description
Summary of Present Federal Excise Taxes
Author: United States. Congress. House. Committee on Ways and MeansPublisher:
ISBN:
Category : Excise tax
Languages : en
Pages : 32
Book Description
Summary of Present Federal Excise Taxes
Author: United States. Congress. Joint Committee on TaxationPublisher:
ISBN:
Category : Excise tax
Languages : en
Pages : 36
Book Description
Present Law and Background Information on Federal Excise Taxes
Author: Publisher:
ISBN: 9780160877759
Category : Excise tax
Languages : en
Pages : 90
Book Description
Federal Excise Tax Structure: Summary of statements received from public witnesses, July 21-Aug. 3, 1964
Author: United States. Congress. House. Committee on Ways and MeansPublisher:
ISBN:
Category : Internal revenue
Languages : en
Pages : 194
Book Description
Contains submitted statements on excise tax revision proposals.
Excise Taxes
Author: United States. Congress. Joint Committee on Internal Revenue TaxationPublisher:
ISBN:
Category : Internal revenue law
Languages : en
Pages : 28
Book Description
Background and Description of Present Federal Excise Taxes
Author: United States. Congress. House. Committee on Ways and MeansPublisher:
ISBN:
Category : Excise tax
Languages : en
Pages : 88
Book Description
Schedule of Present Federal Excise Taxes (as of January 1, 1999)
Author: United States. Congress. Joint Committee on TaxationPublisher:
ISBN:
Category : Excise tax
Languages : en
Pages : 64
Book Description
Schedule of Present Federal Excise Taxes (as of January 1, 1984)
Author: Federal Excise Taxes
Author: Jerold M. BuschPublisher:
ISBN: 9781629484846
Category : Business & Economics
Languages : en
Pages : 105
Book Description
There are four common types of excise taxes: (1) sumptuary (or "sin") taxes, (2) regulatory or environmental taxes, (3) benefit-based taxes (or user charges), and (4) luxury taxes. Sumptuary taxes were traditionally imposed for moral reasons, but are currently rationalized, in part, to discourage a specific activity that is thought to have negative spillover effects (or "externalities") on society. Regulatory or environmental taxes are imposed to offset external costs associated with regulating public safety or to discourage consumption of a specific commodity that is thought to have negative externalities on society. Benefit-based taxes (which include user charges) are imposed to charge users of a particular public good for financing and maintenance of that public good. Lastly, luxury taxes are primarily imposed as one way to raise revenue, particularly from higher-income households. This book provides an introduction and general analysis of excise taxes. First, a brief history of U.S. excise tax policy is provided. Second, the various forms of excise taxes and their respective administrative advantages and disadvantages are described. Third, the effect of federal excise taxes on federal, state, and local tax revenue is discussed. Fourth, the economic effects of various types of excise taxes are analyzed. The effects on consumer behavior and equity among taxpayers could be important issues for assessment of current excise tax policy or for the design of new excise taxes.
