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Medical Device Excise Tax: Selected Analyses

Medical Device Excise Tax: Selected Analyses

9781631175985
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Description
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. After that, the book analyses the arguments for retaining and repealing the tax; provides a brief overview of the recently enacted Treasury regulations; analyses the legal implications of the regulations; and answers frequently asked questions about the medical device tax.
Product Details
Nova Science Publishers Inc
74540
9781631175985
9781631175985

Data sheet

Publication date
2014
Issue number
1
Cover
paperback
Pages count
72
Dimensions (mm)
155.00 x 230.00
Weight (g)
170
  • Preface; The Medical Device Excise Tax:: Economic Analysis; The Medical Device Excise Tax:: A Legal Overview; Medical Device Excise Tax:: Frequently Asked Questions; Federal Excise Taxes:: An Introduction & General Analysis; Index.
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