Federal Excise Taxes : An Introduction and General Analysis.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Excise tax.

Fiscal policy.

Revenue.

Local taxation.

Physical Description:

1 online resource (1 online resource (23 p), digital, PDF file)

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2013.

System Details:

text file

Summary:

Provides introduction and general analysis of excise taxes. Reviews history of U.S. excise tax policy, and describes various forms of excise taxes and their respective administrative advantages and disadvantages. Discusses effect of Federal excise taxes on Federal, State, and local tax revenue; and analyzes economic effects of various types of excise taxes.

Notes:

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2014). Reuse except for individual research requires license from ProQuest, LLC.

CRS Report.

Other Format:

Microfiche version: Library of Congress. Government Division. Federal Excise Taxes

Access Restriction:

Restricted for use by site license.