Franklin

The Medical Device Excise Tax [electronic resource] : Economic Analysis.

Author/Creator:
Library of Congress. Government Division.
Publication:
[S.l] : [publisher not identified], 2015.
Format/Description:
Government document
Book
1 online resource (1 online resource (34 pages)) : digital, PDF file
Subjects:
Excise tax.
Medical economics.
Medical laws and legislation.
Taxation.
System Details:
System requirements: PDF reader software.
Summary:
Provides brief overview of legislative origins and revenue effects of medical device tax, an excise tax established to offset the cost of P.L. 111-148, the Affordable Care Act (ACA). Reviews issues surrounding medical devices tax within the framework of basic principles surrounding choice of commodities to tax under excise taxes. Describes the tax and its legislative origins, and analyzes arguments for retaining and repealing the tax.
This report is one in a series of updates. For the most recent coverage of this report series, please see 15-R4-3342 in the 2015 issue.
Notes:
CRS Report.
Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Aug. 2015). Reuse except for individual research requires license from ProQuest, LLC.
Other format:
Microfiche version: Library of Congress. Government Division. Medical Device Excise Tax
Access Restriction:
Restricted for use by site license.
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