Alcohol Excise Taxes: Overview and Economic Analysis


Theodore Prescott (Editor)

Series: Congressional Policies, Practices and Procedures
BISAC: BUS064000

The federal excise tax on alcoholic beverages is imposed at the manufacturer and importer level, based on the per unit production or importation of alcoholic beverages (e.g., distilled spirits, wine, and beer) for sale in the U.S. market. Today, three main approaches drive interest in alcohol taxes: tax rates could be decreased to benefit firms in the industry; excise tax rates could be increased for deficit reduction; or excise tax rates could be increased to discourage the negative spillover effects of alcohol consumption.

This book provides a brief historical overview of alcohol excise tax policy and a description of current law; analyzes alcohol excise tax rates based on some of the standard criteria for tax evaluation; and discusses bills introduced in the 113th Congress that would reduce current excise tax rates as well as possible approaches to raising alcohol excise tax rates. (Imprint: Novinka)

Table of Contents

Table of Contents


Chapter 1 – Alcohol Excise Taxes: Current Law and Economic Analysis (pp. 1-38)
Sean Lowry

Chapter 2 – The Rum Excise Tax Cover-Over: Legislative History and Current Issues (pp. 39-58)
Steven Maguire

Chapter 3 – Federal Excise Taxes: An Introduction and General Analysis (pp. 59-84)
Sean Lowry


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