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Ex-Lux

25 Pages Posted: 30 Jan 2008  

Joel S. Newman

Wake Forest University - School of Law

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.

Keywords: taxation, luxury, excise

JEL Classification: H22, H24

Suggested Citation

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

Joel S. Newman (Contact Author)

Wake Forest University - School of Law ( email )

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

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