Introduction to Excise Taxes, by Sean Lowry of CRS

Federal Excise Taxes — Lowry is a good introduction to the field.  I learned some things, like this example:

ad valorem taxes imposed at the manufacturer’s level could provide an incentive for value-added options to be ordered further down the supply chain in an attempt to minimize the tax burden. For example, the manufacturer tax on firearms is levied on the assembly of a complete rifle, but any add-ons or modification kits to that rifle are not taxed.

Full title:

Federal Excise Taxes:

An Introduction and General Analysis

Sean Lowry

Analyst in Public Finance

August 26, 2013



Leave a Reply

Fill in your details below or click an icon to log in: Logo

You are commenting using your account. Log Out /  Change )

Facebook photo

You are commenting using your Facebook account. Log Out /  Change )

Connecting to %s

%d bloggers like this: