Federal Excise Tax on Tires : Where the Rubber Meets the Road.

Provides legislative history of and rationale for the Federal excise tax on tires, and discusses recent developments. Examines why the tax is based on weight and load capacity rather than sales price; provides assessment of the tire tax, including arguments against it; and presents list of tire tax...

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Bibliographic Details
Corporate Authors: Library of Congress. Congressional Research Service, ProQuest (Firm)
Format: eBook
Language:English
Published: [Place of publication not identified] : [publisher not identified], 2006.
Series:U.S. Congressional Research.
Subjects:
Online Access:Connect to the full text of this electronic book
Description
Summary:Provides legislative history of and rationale for the Federal excise tax on tires, and discusses recent developments. Examines why the tax is based on weight and load capacity rather than sales price; provides assessment of the tire tax, including arguments against it; and presents list of tire tax revenue collections, 1933-2003.
Item Description:Record is based on bibliographic data in ProQuest U.S. Congressional Research Digital Collection (last viewed Dec. 2010). Reuse except for individual research requires license from ProQuest, LLC.
CRS Report.
Electronic resource.
Physical Description:1 online resource.