Provides introduction and general analysis of excise taxes. Reviews history of U.S. excise tax policy, and describes various forms of excise taxes and their respective administrative advantages and disadvantages. Discusses effect of Federal excise taxes on Federal, State, and local tax revenue; and analyzes economic effects of various types of excise taxes.
ProQuest U.S. Congressional Research Digital Collection
Note
CRS Report. Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed May 2014). Reuse except for individual research requires license from ProQuest, LLC.