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Federal Excise Taxes: Elements & Select Analyses by Jerold M Busch (Paperback, 2013)

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Product Information

There are four common types of excise taxes: (1) sumptuary (or sin ) taxes, (2) regulatory or environmental taxes, (3) benefit-based taxes (or user charges), and (4) luxury taxes. Sumptuary taxes were traditionally imposed for moral reasons, but are currently rationalised, in part, to discourage a specific activity that is thought to have negative spillover effects (or externalities ) on society. Regulatory or environmental taxes are imposed to offset external costs associated with regulating public safety or to discourage consumption of a specific commodity that is thought to have negative externalities on society. Benefit-based taxes (which include user charges) are imposed to charge users of a particular public good for financing and maintenance of that public good. Lastly, luxury taxes are primarily imposed as one way to raise revenue, particularly from higher-income households. This book provides an introduction and general analysis of excise taxes. First, a brief history of U.S. excise tax policy is provided. Second, the various forms of excise taxes and their respective administrative advantages and disadvantages are described. Third, the effect of federal excise taxes on federal, state, and local tax revenue is discussed. Fourth, the economic effects of various types of excise taxes are analysed. The effects on consumer behaviour and equity among taxpayers could be important issues for assessment of current excise tax policy or for the design of new excise taxes.

Product Identifiers

PublisherNOVA Science Publishers Inc

ISBN-139781629484839

eBay Product ID (ePID)190034235

Product Key Features

Number of Pages74 Pages

Publication NameFederal Excise Taxes: Elements & Select Analyses

LanguageEnglish

SubjectFinance

Publication Year2013

TypeTextbook

AuthorJerold M Busch

FormatPaperback

Dimensions

Item Height230 mm

Item Weight176 g

Item Width155 mm

Additional Product Features

EditorJerold M Busch

Country/Region of ManufactureUnited States