Medical Device Excise Tax : Selected Analyses
Book Details
Format
Paperback / Softback
ISBN-10
163117598X
ISBN-13
9781631175985
Publisher
Nova Science Publishers Inc
Imprint
Nova Science Publishers Inc
Country of Manufacture
US
Country of Publication
GB
Publication Date
Jun 1st, 2014
Print length
72 Pages
Weight
172 grams
Dimensions
15.30 x 23.40 x 0.70 cms
Product Classification:
Health systems & services
Ksh 12,600.00
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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 analyses the arguments for retaining and repealing the tax; provides a brief overview of the recently enacted Treasury regulations; analyses the legal implications of the regulations; and answers frequently asked questions about the medical device tax.
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