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 analyzes the arguments for retaining and repealing the tax; provides a brief overview of the recently enacted Treasury regulations; analyzes the legal implications of the regulations; and answers frequently asked questions about the medical device tax.
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Format PDF ● Pages 101 ● ISBN 9781631175992 ● Éditeur Nina Kimball-Veronesi ● Maison d’édition Nova Science Publishers ● Publié 2014 ● Téléchargeable 3 fois ● Devise EUR ● ID 7224311 ● Protection contre la copie Adobe DRM
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