Excerpt from Report to the Congress on Communication Services: Not Subject to Federal Excise Tax
A return to previous law, under which leased systems were taxed, is not a desirable alternative because it would reinstate the differential between leased and purchased equipment.
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Paperback. Zustand: New. Print on Demand. This book is a comprehensive analysis of the communications excise tax, a revenue-generating measure that has undergone frequent revision since its inception in 1914. The author examines the tax's history, base, and rate, as well as the exemptions and administrative provisions that have shaped its implementation. A particular focus is given to the exemption for private communication service, added in 1965 to address the differential tax treatment of leased and purchased communications equipment. The author evaluates the exemption's effectiveness in eliminating this disparity while introducing a new one between private and nonprivate communication services. The book also explores the broader policy context of the communications excise tax, discussing its economic justifications, equity considerations, and administrative simplicity. Through a detailed examination of the tax's evolution and impact, this book provides valuable insights into the complexities of excise taxation and the challenges of balancing revenue needs with economic and equity objectives. This book is a reproduction of an important historical work, digitally reconstructed using state-of-the-art technology to preserve the original format. In rare cases, an imperfection in the original, such as a blemish or missing page, may be replicated in the book. print-on-demand item. Bestandsnummer des Verkäufers 9781332279883_0
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PAP. Zustand: New. New Book. Shipped from UK. Established seller since 2000. Bestandsnummer des Verkäufers LW-9781332279883
Anbieter: PBShop.store UK, Fairford, GLOS, Vereinigtes Königreich
PAP. Zustand: New. New Book. Shipped from UK. Established seller since 2000. Bestandsnummer des Verkäufers LW-9781332279883
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