Federal excise taxes: elements and select analyses

In: Economic issues, problems and perspectives

Abstract

Intro -- FEDERAL EXCISE TAXES: ELEMENTS AND SELECT ANALYSES -- Library of Congress Cataloging-in-Publication Data -- CONTENTS -- PREFACE -- Chapter 1 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 -- Chapter 2 GUNS, EXCISE TAXES, AND WILDLIFE RESTORATION -- ABSTRACT -- THE EXCISE TAXES -- THE PITTMAN-ROBERTSON FUND: ALLOCATION AND USE -- HISTORY OF INCREASED SALES -- SEQUESTRATION OF PITTMAN-ROBERTSON FUND -- Chapter 3 MEDICAL DEVICE EXCISE TAX REGULATIONS* -- SUMMARY -- INTRODUCTION -- ON WHOM IS THE MEDICAL DEVICE EXCISE TAX IMPOSED? -- WHAT IS A "TAXABLE MEDICAL DEVICE"? -- MEDICAL DEVICES EXEMPTED FROM THE EXCISE TAX -- ISSUES THAT REMAIN FOR THE MEDICAL DEVICE TAX -- Chapter 4 THE FEDERAL EXCISE TAX ON GASOLINE AND THE HIGHWAY TRUST FUND: A SHORT HISTORY* -- SUMMARY -- INTRODUCTION -- GASOLINE EXCISE TAX FOR DEFICIT REDUCTION-1932 -- NATIONAL DEFENSE REQUIREMENTS -- HIGHWAY TRUST FUND -- GASOLINE EXCISE TAX FOR DEFICIT REDUCTION -- REVERSION FROM DEFICIT REDUCTION TO USER TAX STATUS -- EXTENSIONS IN THE 112TH CONGRESS -- ISSUES -- APPENDIX. EXTENSIONS OF FUNDING FOR THE HIGHWAYS TRUST FUND: 108TH-111TH CONGRESSES -- Chapter 5 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 -- INDEX.