Overview:Federal Excise Taxes: Elements & Select Analyses - 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.
This book is on page /0d46205a290e930c54bf2f3c279ac018/book/1603728490-9781629484839. It was written by the following authors: Jerold M Busch. Book Federal Excise Taxes: Elements & Select Analyses, which can be read online, published by the company: Nova Science Publishers Inc. Other books on similar topics can be found in sections: Finance, Law, Business. The book was published on 2013-12-01 00:00:00. It has 74 pages and is published in Paperback format and weight 176 g. File for download Federal Excise Taxes: Elements & Select Analyses has PDF format and is called federal-excise-taxes-elements-select-analyses.pdf. Other books you can download below. Our goptimiz.fr site is not responsible for the content of PDF files.
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