THE EXCISE TAX ON HIGH-COST HEALTH PLANS
نویسندگان
چکیده
منابع مشابه
Increasing the federal excise tax on cigarettes.
In fiscal year 1970, U.S. federal cigarette tax revenues accounted for 13 percent of all federal excise tax collections and 1 percent of total federal budget receipts. By fiscal year 1980, federal cigarette tax revenues accounted for only 10 percent of all federal excise tax collections and only 0.5 percent of total federal budget receipts.’ In fiscal year 1970, U.S. state and local cigarette t...
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Perfect competition or Bertrand competition cause price to equal marginal cost, so that excise tax incidence can be illustrated with the most basic supply-demand diagram. Some results are: • excise taxes are shared by suppliers and demanders according to their relative price elasticities • holding revenue fixed, it doesn’t matter (for supply price, demand price, and quantity traded) whether the...
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ژورنال
عنوان ژورنال: National Tax Journal
سال: 2019
ISSN: 0028-0283,1944-7477
DOI: 10.17310/ntj.2019.1.05