Tax Expenditures in the Federal Excise Tax System
AbstractPresents 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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Bibliographic InfoArticle provided by National Tax Association in its journal National Tax Journal.
Volume (Year): 47 (1994)
Issue (Month): 1 (March)
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- 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.
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- 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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