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Tax Expenditures in the Federal Excise Tax System

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  • Davie, Bruce F.
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    Abstract

    Presents an overview of the current role of excise taxation in the federal tax system. Breaks down excise taxes into nine distinct types, and identifies problems related to determining tax expenditures and revenue losses.

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    File URL: http://www.ntanet.org/NTJ/47/1/ntj-v47n01p39-62-tax-expenditures-federal-excise.html
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    Bibliographic Info

    Article provided by National Tax Association in its journal National Tax Journal.

    Volume (Year): 47 (1994)
    Issue (Month): 1 (March)
    Pages: 39-62

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    Handle: RePEc:ntj:journl:v:47:y:1994:i:no._1:p:39-62

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    Cited by:
    1. Carroll, Robert & Joulfaian, David & Mackie, James, 2011. "Income Versus Consumption Tax Baselines For Tax Expenditures," National Tax Journal, National Tax Association, National Tax Association, vol. 64(2), pages 491-510, June.
    2. Leonard E. Burman & Marvin Phaup, 2011. "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," NBER Working Papers 17268, National Bureau of Economic Research, Inc.
    3. Rosanne Altshuler & Robert D. Dietz, 2008. "Tax Expenditure Estimation and Reporting: A Critical Review," NBER Working Papers 14263, National Bureau of Economic Research, Inc.
    4. Leonard E. Burman & Marvin Phaup, 2012. "Tax Expenditures, the Size and Efficiency of Government, and Implications for Budget Reform," NBER Chapters, National Bureau of Economic Research, Inc, in: Tax Policy and the Economy, Volume 26, pages 93-124 National Bureau of Economic Research, Inc.
    5. Květa Kubátová & Martin Jareš, 2011. "Identification and Quantification of Tax Reliefs in the Czech Republic in the Year 2008," Politická ekonomie, University of Economics, Prague, University of Economics, Prague, vol. 2011(4), pages 475-489.
    6. Rosanne Altshuler & Robert Dietz, 2008. "Reconsidering Tax Expenditure Estimation: Challenges And Reforms," Departmental Working Papers, Rutgers University, Department of Economics 200804, Rutgers University, Department of Economics.

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