1691 liquor tax break

Tax breaks for special interests are nothing new.

Rabushka 424 Va liquorTaxation in Colonial America, by Alvin Rabushka, mentions the Virginia liquor duty of 1691, which provided full duty for most liquor, a 50-percent reduction for liquor brought in on “ships owned in Virginia in which the importer had an interest,” and complete exemption for liquor brought in on ships made in Virgina.  Page 424 (Rabushka 424 Va liquor).

By the way, Dr. Rabushka, of the Hoover Institute, gained fame favoring a flat tax, which I oppose, but his book is very helpful.

 

 

 

 

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Author: patoglesby

From 1982 to 1990, I worked in tax policy for Committees of the United States Congress. In recent years, I was Adjunct Lecturer at UNC-Chapel Hill's Business School and then Adjunct Professor at its Law School.

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