| Description |
1 online resource (x, 91 pages). |
| Physical Medium |
polychrome |
| Description |
text file |
| Series |
Drug transit and distribution, interception and control
|
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Drug transit and distribution, interception and control.
|
| Bibliography |
Includes bibliographical references and index. |
| Contents |
ALCOHOL EXCISE TAXES: OVERVIEW AND ECONOMIC ANALYSIS; ALCOHOL EXCISE TAXES: OVERVIEW AND ECONOMIC ANALYSIS; Library of Congress Cataloging-in-Publication Data; CONTENTS; PREFACE; Chapter 1: ALCOHOL EXCISE TAXES: CURRENT LAW AND ECONOMIC ANALYSIS; SUMMARY; INTRODUCTION; A BRIEF HISTORY OF FEDERAL ALCOHOL EXCISE TAX RATES; CURRENT LAW; REVENUE; SUMMARY OF THE U.S. ALCOHOLIC BEVERAGE INDUSTRY; ECONOMIC ANALYSIS; SUMMARY OF LEGISLATIVE ACTIVITY IN THE 113TH CONGRESS; POTENTIAL APPROACHES TO INCREASING ALCOHOL EXCISE TAX RATES. |
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APPENDIX. HISTORICAL TAX RATES, SUPPLEMENTAL FIGURES, TECHNICAL CALCULATIONSChapter 2: THE RUM EXCISE TAX COVER-OVER: LEGISLATIVE HISTORY AND CURRENT ISSUES; SUMMARY; INTRODUCTION; HISTORY OF THE RUM COVER-OVER; RECENT LEGISLATIVE ACTIVITY; APPENDIX. CONGRESSIONAL HEARINGS ON THE RUM COVER-OVER; Chapter 3: FEDERAL EXCISE TAXES: AN INTRODUCTION AND GENERAL ANALYSIS; SUMMARY; INTRODUCTION; HISTORICAL SUMMARY OF FEDERAL EXCISE TAXES; ADMINISTRATION; REVENUE; EQUITY; EFFICIENCY; APPENDIX. REFERENCES TO CRS REPORTS ON SPECIFIC EXCISE TAXES; INDEX. |
| Summary |
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 (e.g., 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. |
| Local Note |
eBooks on EBSCOhost EBSCO eBook Subscription Academic Collection - North America |
| Subject |
Alcoholic beverage industry -- Government policy -- United States.
|
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Alcoholic beverage industry -- Government policy. |
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United States. |
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Alcoholic beverage industry. |
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Alcohol -- Taxation -- United States.
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Taxation -- Economic aspects -- United States.
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Taxation. |
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Alcohol -- Taxation. |
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BUSINESS & ECONOMICS -- Infrastructure. |
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Taxation -- Economic aspects. |
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SOCIAL SCIENCE -- General. |
| Other Form: |
Erscheint auch als: Druck-Ausgabe Prescott, Theodore. Alcohol Excise Taxes . Overview and Economic Analysis |
| ISBN |
9781634820523 (electronic book) |
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1634820525 (electronic book) |
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9781634820516 |
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