Tax Expenditures in the Federal Excise Tax System

Bruce F. Davie

National Tax Journal, 1994, vol. 47, issue 1, 39-62

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.

Date: 1994
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Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:47:y:1994:i:1:p:39-62

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