The Medical Device Excise Tax: Selected Analyses

Nina Kimball-Veronesi (Editor)

Series: Health Care in Transition
BISAC: POL063000



Volume 10

Issue 1

Volume 2

Volume 3

Special issue: Resilience in breaking the cycle of children’s environmental health disparities
Edited by I Leslie Rubin, Robert J Geller, Abby Mutic, Benjamin A Gitterman, Nathan Mutic, Wayne Garfinkel, Claire D Coles, Kurt Martinuzzi, and Joav Merrick


Digitally watermarked, DRM-free.
Immediate eBook download after purchase.

Product price
Additional options total:
Order total:



As part of recent health care reform efforts, Congress, in the Affordable Care Act, imposed a 2.3% excise tax on the sale of certain medical devices by device manufacturers, producers, or importers. This book reviews the issues surrounding the medical devices tax within the framework of basic principles surrounding the choice of commodities to tax under excise taxes.

It also describes the tax and its legislative origins. In the second half of the book, the book analyzes the arguments for retaining and repealing the tax; provides a brief overview of the recently enacted Treasury regulations; analyzes the legal implications of the regulations; and answers frequently asked questions about the medical device tax. (Imprint: Novinka )


Chapter 1 - The Medical Device Excise Tax: Economic Analysis (pp. 1-36)
Jane G. Gravelle and Sean Lowry

Chapter 2 - The Medical Device Excise Tax: A Legal Overview (pp. 37-54)
Andrew Nolan

Chapter 3 - Medical Device Excise Tax: Frequently Asked Questions (pp. 55-58)
Internal Revenue Service

Chapter 4 - Federal Excise Taxes: An Introduction and General Analysis (pp. 59-84)
Sean Lowry


You have not viewed any product yet.