Alcohol Excise Taxes - Overview & Economic Analysis (Paperback)

The federal excise tax on alcoholic beverages is imposed at the manufacturer and importer level, based on the per unit production or importation of alcoholic beverages (eg: distilled spirits, wine, and beer) for sale in the U.S. market. Today, three main approaches drive interest in alcohol taxes: tax rates could be decreased to benefit firms in the industry; excise tax rates could be increased for deficit reduction; or excise tax rates could be increased to discourage the negative spillover effects of alcohol consumption. This book provides a brief historical overview of alcohol excise tax policy and a description of current law; analyzes alcohol excise tax rates based on some of the standard criteria for tax evaluation; and discusses bills introduced in the 113th Congress that would reduce current excise tax rates as well as possible approaches to raising alcohol excise tax rates.

General

Imprint:	nova science publishers
Country of origin:	United States
Release date:	April 2015
Editors:	Theodore Prescott
Dimensions:	230 x 155 x 9mm (L x W x T)
Format:	Paperback
Pages:	73
ISBN-13:	978-1-63482-051-6
Categories:	Books > Business & Economics > Economics > Economic theory & philosophy Books > Law > Laws of other jurisdictions & general law > Financial, taxation, commercial, industrial law > Financial law > Taxation law
LSN:	1-63482-051-7
Barcode:	9781634820516

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