Locating Law, 3rd Edition
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Alcohol Excise Taxes
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Alcohol Excise Taxes
Overview & Economic Analysis
Sale price
£63.74
Regular price
£84.99
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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.
- ISBN-13
- 9781634820516
- Publisher
- Nova Science Publishers, Inc
- Imprint
- Nova Science Publishers, Inc
- Publication date
- 1 April 2015
- Format
- Paperback
- Pages
- 73
- Dimensions
- 230 x 155 mm
- Language
- English
