The Medical Device Excise Tax: Selected Analyses

ISBN: 9781631175985 出版年：2014 页码：103 Nina Kimball-Veronesi Nova Science

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.