Searching for Structure in the Federal Excise Tax System: An Excise Tax Expenditure Budget

Lindsay Oldenski

National Tax Journal, 2004, vol. 57, issue 3, 613-37

Abstract: This paper was originally presented as part of a 2004 National Tax Association Spring Symposium panel honoring Bruce Davie. It builds off of an article that Davie wrote for the National Tax Journal in 1994 in which he developed a typology for classifying excise taxes and identifying tax expenditures in the federal excise tax system. This paper continues where Davie left off, updating his model, adjusting for new trends in taxation, and producing an excise tax expenditure budget consistent with the normal structure of excise taxes as defined by Davie in 1994.

Date: 2004
References: Add references at CitEc
Citations:

Downloads: (external link)
https://doi.org/10.17310/ntj.2004.3.08 (application/pdf)
https://doi.org/10.17310/ntj.2004.3.08 (text/html)
Access is restricted to subscribers and members of the National Tax Association.

Related works:
This item may be available elsewhere in EconPapers: Search for items with the same title.

Export reference: BibTeX RIS (EndNote, ProCite, RefMan) HTML/Text

Persistent link: https://EconPapers.repec.org/RePEc:ntj:journl:v:57:y:2004:i:3:p:613-37

Access Statistics for this article

National Tax Journal is currently edited by Stacy Dickert-Conlin and William M. Gentry

More articles in National Tax Journal from National Tax Association, National Tax Journal Contact information at EDIRC.
Bibliographic data for series maintained by The University of Chicago Press ().