Keeping my mind off the election, I’m giving a guest lecture at my friend Peter Barnes’s VAT and Sales Tax class at Duke Law and Sanford Public Policy Schools today. Readings are Sean Lowry’s excise tax study for the Congressional Research Service and RAND-Vermont chapter 5.
Slides are here: barnes-sales-and-vat-2016. The word excise can mean cut out . . .
The Center for New Revenue 