The Medical Device Excise Tax: Economic Analysis

Gravelle, Jane G. ; Lowry, Sean

Library of Congress. Congressional Research Service.

关键词: Medical devices;    Taxation;    Excise tax;   

RP-ID  :  R43342
RP-ID  :  R43342_2013Dec23

美国|英语

来源: UNT Digital Library

【 摘 要 】

This report reviews the issues surrounding the medical devices tax within the framework of basic principles surrounding the choice of commodities to tax under excise taxes. The next section describes the tax and its legislative origins. After that, the report analyzes the arguments for retaining and repealing the tax.