The Medical Device Excise Tax : Economic Analysis.

Format:

Book

Government document

Author/Creator:

Library of Congress. Government Division.

Language:

English

Subjects (All):

Excise tax.

Medical economics.

Medical laws and legislation.

Taxation.

Physical Description:

1 online resource (1 online resource (34 pages)) : digital, PDF file

monochrome

Place of Publication:

[Place of publication not identified] : [publisher not identified], 2015.

System Details:

System requirements: PDF reader software.

text file

PDF

Summary:

Provides brief overview of legislative origins and revenue effects of medical device tax, an excise tax established to offset the cost of P.L. 111-148, the Affordable Care Act (ACA). Reviews issues surrounding medical devices tax within the framework of basic principles surrounding choice of commodities to tax under excise taxes. Describes the tax and its legislative origins, and analyzes arguments for retaining and repealing the tax.

This report is one in a series of updates. For the most recent coverage of this report series, please see 15-R4-3342 in the 2015 issue.

Notes:

CRS Report.

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Aug. 2015). Reuse except for individual research requires license from ProQuest, LLC.

Other Format:

Microfiche version: Library of Congress. Government Division. Medical Device Excise Tax

Access Restriction:

Restricted for use by site license.