Federal Excise Tax on Tires Where the Rubber Meets the Road

Format:

Book

Government document

Author/Creator:

Library of Congress. Congressional Research Service

Language:

English

Subjects (All):

Excise tax.

Legislative histories.

Revenue.

Physical Description:

1 online resource

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[Place of publication not identified] [publisher not identified] 2006

Summary:

Provides legislative history of and rationale for the Federal excise tax on tires, and discusses recent developments. Examines why the tax is based on weight and load capacity rather than sales price; provides assessment of the tire tax, including arguments against it; and presents list of tire tax revenue collections, 1933-2003

Notes:

CRS Report

Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC

Vendor supplied data

Other Format:

Microfiche version Library of Congress Congressional Research Service Federal Excise Tax on Tires

Publisher Number:

CRS-2006-GVF-0311

Access Restriction:

Restricted for use by site license