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

Contained In:

ProQuest U.S. Congressional Research Digital Collection

Place of Publication:

[United States] [publisher not identified] 2014

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:

CRS Report

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

Vendor supplied data

Other Format:

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

Publisher Number:

CRS-2014-GVF-0010

Access Restriction:

Restricted for use by site license