The Medical Device Excise Tax: Selected Analyses


Nina Kimball-Veronesi (Editor)

Series: Health Care in Transition
BISAC: POL063000

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 )

Table of Contents

Table of Contents


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


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