Download or read book Federal Excise Taxes on Tobacco Products written by Louis Alan Talley and published by . This book was released on 2005 with total page pages. Available in PDF, EPUB and Kindle. Book excerpt: This report examines increases in excise tax rates on tobacco products contained in the Balanced Budget Act of 1997 (P.L. 105-33). Under that act, the increased rates on tobacco products became effective in two stages. The first scheduled increase in rates occurred on January 1, 2000, while the second increase in rates occurred two years later on January 1, 2002.
Download or read book Expiring Cigarette Excise Tax Provisions written by United States. Congress. Senate. Committee on Finance. Subcommittee on Taxation and Debt Management and published by . This book was released on 1986 with total page 296 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Excise tax Data written by and published by . This book was released on 1951 with total page 30 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tobacco Taxes written by United States Government Accountability Office and published by Createspace Independent Publishing Platform. This book was released on 2017-10-05 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt: In 2009, CHIPRA increased and equalized federal excise tax rates for cigarettes, roll-your-own tobacco, and small cigars. Although CHIPRA also increased federal excise tax rates for pipe tobacco and large cigars, it raised the pipe tobacco tax to a rate significantly below the equalized rate for the other products, and the large cigar excise tax can be significantly lower, depending on price. Treasury collects federal excise taxes on domestic tobacco products. Customs and Border Protection (CBP) collects federal excise taxes on imported tobacco products. This testimony highlights and provides selected updates to key findings from GAO's April 2012 report (GAO-12-475) by examining (1) market shifts among smoking tobacco products since CHIPRA, and (2) the impact of the market shifts on federal revenue and Treasury's actions to respond to these shifts. GAO analyzed Treasury and CBP data to identify sales trends for domestic and imported smoking tobacco products and to estimate the effect of the market shifts to lower-taxed products on federal tax revenues.
Download or read book Federal Taxation of Tobacco Alcoholic Beverages and Motor Fuels written by Frank Sammartino and published by . This book was released on 1990 with total page 162 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Summary of Present Federal Excise Taxes written by United States. Congress. Joint Committee on Taxation and published by . This book was released on 1983 with total page 40 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Tobacco Taxes written by U.s. Government Accountability Office and published by . This book was released on 2017-08-04 with total page 64 pages. Available in PDF, EPUB and Kindle. Book excerpt: "In 2009, CHIPRA increased and equalized federal excise tax rates for cigarettes, roll-your-own tobacco, and small cigars. Though CHIPRA also increased federal excise tax rates for pipe tobacco and large cigars, it raised the pipe tobacco tax to a rate significantly below the equalized rate for the other products, and its large cigar excise tax can be significantly lower, depending on price. Treasury collects federal excise taxes on tobacco products.Also passed in 2009, the Family Smoking Prevention and Tobacco Control Act (Tobacco Control Act) granted FDA regulatory authority over tobacco products. This act directed GAO to report on trade in tobacco products, including the effects of differing tobacco tax rates. This report (1) reviews the market shifts in smoking tobacco products since CHIPRA; (2) examines the impact of the market shifts on federal revenue and Treasury's actions to respond; and (3) describes differences in FDA's regulation of various smoking tobacco products. GAO interviewed agency officials, industry members, and public health representatives. GAO analyzed tax and revenue data and reviewed relevant literature."
Download or read book Federal Excise tax Data written by and published by . This book was released on 1952-02 with total page 28 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Cigarette and Tobacco Taxes written by Bennett Abney and published by Nova Science Publishers. This book was released on 2013 with total page 0 pages. Available in PDF, EPUB and Kindle. Book excerpt: The federal government spends roughly $1 trillion on health care programs each year, so it is easy to imagine that policies that promote a healthier population could have a significant impact on the federal budget. Such policies might include initiatives that discourage smoking or excessive alcohol consumption, that promote better eating habits and physical activity to reduce obesity, or that encourage compliance with medical and dietary regimens for chronic conditions such as diabetes. In this book, the Congressional Budget Office (CBO) analyses a policy involving smoking, a hypothetical increase of 50 cents per pack in the federal excise tax on cigarettes and small cigars, to demonstrate the complex links between policies that aim to improve health and effects on the federal budget. The emphasis is on estimating the budgetary effects that would result from improvements in the health of the population stemming from the policy.
Download or read book Alcohol and Tobacco Excise Taxes written by United States. General Accounting Office and published by . This book was released on 1977 with total page 100 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Federal Excise tax Data written by United States. Congress. Joint Committee on Internal Revenue Taxation and published by . This book was released on 1956 with total page 42 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book Methodology and Issues in Measuring Changes in the Distribution of Tax Burdens written by and published by . This book was released on 1993 with total page 130 pages. Available in PDF, EPUB and Kindle. Book excerpt: Distributed to some depository libraries in microfiche.
Download or read book Understanding the U S Illicit Tobacco Market written by National Research Council and published by National Academies Press. This book was released on 2015-04-30 with total page 240 pages. Available in PDF, EPUB and Kindle. Book excerpt: Tobacco use has declined because of measures such as high taxes on tobacco products and bans on advertising, but worldwide there are still more than one billion people who regularly use tobacco, including many who purchase products illicitly. By contrast to many other commodities, taxes comprise a substantial portion of the retail price of cigarettes in the United States and most other nations. Large tax differentials between jurisdictions increase incentives for participation in existing illicit tobacco markets. In the United States, the illicit tobacco market consists mostly of bootlegging from low-tax states to high-tax states and is less affected by large-scale smuggling or illegal production as in other countries. In the future, nonprice regulation of cigarettes - such as product design, formulation, and packaging - could in principle, contribute to the development of new types of illicit tobacco markets. Understanding the U.S. Illicit Tobacco Market reviews the nature of illicit tobacco markets, evidence for policy effects, and variations among different countries with a focus on implications for the United States. This report estimates the portion of the total U.S. tobacco market represented by illicit sales has grown in recent years and is now between 8.5 percent and 21 percent. This represents between 1.24 to 2.91 billion packs of cigarettes annually and between $2.95 billion and $6.92 billion in lost gross state and local tax revenues. Understanding the U.S. Illicit Tobacco Market describes the complex system associated with illicit tobacco use by exploring some of the key features of that market - the cigarette supply chain, illicit procurement schemes, the major actors in the illicit trade, and the characteristics of users of illicit tobacco. This report draws on domestic and international experiences with the illicit tobacco trade to identify a range of possible policy and enforcement interventions by the U.S. federal government and/or states and localities.
Download or read book The Whiskey Rebellion written by Thomas P. Slaughter and published by Oxford University Press. This book was released on 1988-01-14 with total page 300 pages. Available in PDF, EPUB and Kindle. Book excerpt: When President George Washington ordered an army of 13,000 men to march west in 1794 to crush a tax rebellion among frontier farmers, he established a range of precedents that continues to define federal authority over localities today. The "Whiskey Rebellion" marked the first large-scale resistance to a law of the U.S. government under the Constitution. This classic confrontation between champions of liberty and defenders of order was long considered the most significant event in the first quarter-century of the new nation. Thomas P. Slaughter recaptures the historical drama and significance of this violent episode in which frontier West and cosmopolitan East battled over the meaning of the American Revolution. The book not only offers the broadest and most comprehensive account of the Whiskey Rebellion ever written, taking into account the political, social and intellectual contexts of the time, but also challenges conventional understandings of the Revolutionary era.
Download or read book Summary of Present Federal Excise Taxes written by United States. Congress. House. Committee on Ways and Means and published by . This book was released on 1982 with total page 32 pages. Available in PDF, EPUB and Kindle. Book excerpt:
Download or read book The Encyclopedia of Taxation Tax Policy written by Joseph J. Cordes and published by The Urban Insitute. This book was released on 2005 with total page 522 pages. Available in PDF, EPUB and Kindle. Book excerpt: "From adjusted gross income to zoning and property taxes, the second edition of The Encyclopedia of Taxation and Tax Policy offers the best and most complete guide to taxes and tax-related issues. More than 150 tax practitioners and administrators, policymakers, and academics have contributed. The result is a unique and authoritative reference that examines virtually all tax instruments used by governments (individual income, corporate income, sales and value-added, property, estate and gift, franchise, poll, and many variants of these taxes), as well as characteristics of a good tax system, budgetary issues, and many current federal, state, local, and international tax policy issues. The new edition has been completely revised, with 40 new topics and 200 articles reflecting six years of legislative changes. Each essay provides the generalist with a quick and reliable introduction to many topics but also gives tax specialists the benefit of other experts' best thinking, in a manner that makes the complex understandable. Reference lists point the reader to additional sources of information for each topic. The first edition of The Encyclopedia of Taxation and Tax Policy was selected as an Outstanding Academic Book of the Year (1999) by Choice magazine."--Publisher's website.
Download or read book Cigarette and Tobacco Taxes written by Bennett Abney and published by . This book was released on 2013 with total page 199 pages. Available in PDF, EPUB and Kindle. Book excerpt: The federal government spends roughly $1 trillion on health care programs each year, so it is easy to imagine that policies that promote a healthier population could have a significant impact on the federal budget. Such policies might include initiatives that discourage smoking or excessive alcohol consumption, that promote better eating habits and physical activity to reduce obesity, or that encourage compliance with medical and dietary regimens for chronic conditions such as diabetes. In this book, the Congressional Budget Office (CBO) analyzes a policy involving smoking, a hypothetical increase of 50 cents per pack in the federal excise tax on cigarettes and small cigars, to demonstrate the complex links between policies that aim to improve health and effects on the federal budget. The emphasis is on estimating the budgetary effects that would result from improvements in the health of the population stemming from the policy.
