Federal excise taxes : elements and select analyses / Jerold M. Busch, editor.

Format:

• Book

Contributor:

• Busch, Jerold M.

Series:

• Economic issues, problems and perspectives series.
• Economic issues, problems and perspectives

Language:

English

Subjects (All):

• Excise tax--United States.
• Internal revenue--United States.

Physical Description:

1 online resource (105 p.)

Place of Publication:

Hauppauge, New York : Nova Science Publishers, [2013]

Language Note:

English

Summary:

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 analysed.

Notes:

• Description based upon print version of record.
• Includes bibliographical references and index.
• Description based on online resource; title from PDF title page (ebrary, viewed December 9, 2013).

ISBN:

1-62948-484-9