The Medical Device Excise Tax: Economic Analysis

[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.

[发布日期] 2013-12-23 [发布机构] Library of Congress. Congressional Research Service.

[关键词] Medical devices;Taxation;Excise tax