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
R43189
The Center for New Revenue 