Suchergebnisse

I examine excise taxes levied on multiproduct retailers. Excise taxes reduce equilibrium output and decrease equilibrium product variety in the short run, but taxes can raise output per product in the long run and induce entry. Excise taxes are overshifted into prices in a wide range of cases, including under linear and concave demand conditions, and excise taxes shift less than one-for-one into prices only when demand is highly convex. Multiproduct transactions substantively alter the efficiency of ad valorem and specific forms of excise taxes and affect the comparison of relative tax performance over short-run and long-run time horizons. (JEL H25, H32, L11, L13, L81)

13 p. ; Ukraine is recognized internationally as having implemented some of the best practices in relation to taxationof tobacco products, particularly cigarettes. In the period of 2008–2018, the Ukrainian Government increasedthe average excise tax on cigarettes from 0.58 to 15.5 Ukrainian hryvnia (UAH) per pack, resulting in a 12-foldincrease in tobacco excise revenues and a 40% reduction in the number of daily smokers. In 2017, the UkrainianGovernment adopted a plan to increase excise tax on tobacco by 20% yearly until 2025 to reach the EuropeanUnion minimum excise tax rate and further increase revenues, decrease consumption and reduce tobaccorelatedmortality and morbidity. A simulation exercise was conducted to estimate the increase in revenues forthe period 2020–2025 under the current schedule of increase. This was compared to the assessed impact ofa slower increase in excise taxes, as suggested by the tobacco industry. Results show that revenues from thecurrent schedule will remain substantially larger than those under the industry proposal even if illicit tradedoubled in this period. Excise revenues would reach 102 billion UAH by 2025 under the current schedulecompared to around 68 billion UAH under the industry proposal.

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.

As part of recent health care reform efforts, Congress, in the Affordable Care Act, imposed a 2.3% excise tax on the sale of certain medical devices by device manufacturers, producers, or importers. This book reviews the issues surrounding the medical devices tax within the framework of basic principles surrounding the choice of commodities to tax under excise taxes. It also describes the tax and its legislative origins. After that, the book analyzes the arguments for retaining and repealing the tax; provides a brief overview of the recently enacted Treasury regulations; analyzes the legal implications of the regulations; and answers frequently asked questions about the medical device tax.

This report provides a fact sheet about the Gasoline Excise Tax - Historical Revenues. The gas tax was regarded as a user tax where the federal government has imposed a gasoline excise tax with the passage of the revenue act in 1932.

This report provides a fact sheet about the Gasoline Excise Tax - Historical Revenues. The gas tax was regarded as a user tax where the federal government has imposed a gasoline excise tax with the passage of the revenue act in 1932.

The federal government has levied a tax on gasoline since 1932. This report provides a table that examines this tax since its inception.

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