Alcohol Excise Taxes : Current Law and Economic Analysis.

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service.

Language:

English

Subjects (All):

Alcoholic beverages.

Excise tax.

Revenue.

Statistics.

Physical Description:

1 online resource (1 online resource (33 p), digital, PDF file)

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2014.

System Details:

text file

Summary:

Provides historical overview of alcohol excise tax policy and a description of current law. Analyzes alcohol excise tax rates based on standard criteria for tax evaluation, including revenue, economic efficiency, and equity. Discusses bills introduced in the 113th Congress that would reduce current excise tax rates, and considers possible approaches to raising alcohol excise tax rates. Includes tables and graphs.

Notes:

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

CRS Report.

Other Format:

Microfiche version: Library of Congress. Congressional Research Service. Alcohol Excise Taxes

Access Restriction:

Restricted for use by site license.