Ex-Lux

Newman, Joel

Abstract

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Ex-Lux

Joel S. Newman

Wake Forest University - School of Law

Tax Notes, Vol. 55, No. 2, 1992

Abstract:
The political story of the enactment and subsequent repeal of federal luxury taxes on high-end automobiles, boats, airplanes, furs and jewelry. Such luxury taxes are inappropriate. The same goals are better achieved by levying higher taxes on higher incomes across the board.

Number of Pages in PDF File: 25

Keywords: taxation, luxury, excise

JEL Classification: H22, H24

Accepted Paper Series

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Date posted: January 30, 2008

Suggested Citation

Newman, Joel S., Ex-Lux. Tax Notes, Vol. 55, No. 2, 1992. Available at SSRN: http://ssrn.com/abstract=1088144

Contact Information

Joel S. Newman (Contact Author)

Wake Forest University - School of Law ( email )

P.O. Box 7206
Winston-Salem, NC 27109
United States