Thus, personal income taxes and corporate taxes are void, Culliton v. Chase, but sales, use and excise taxes are upheld, Stiner v. Yelle. In Jensen v. Henneford, the Washington Supreme Court held that a tax imposed on residents for the "privilege of receiving income in the state" ...
2012. State Cigarette Excise Taxes - United States, 2010- 2011. Morbidity and Mortality Weekly Report. Vol. 61. Washington, DC. http://www.cdc.gov/mmwr/preview/mmwrhtml/mm6112a1.htm.Debrot, K., Tynan, M., Francis, J. and MacNeil, A. (2010) State cigarette excise taxes - United ...
the permittee submits their reports or taxes late. The causes for a violation can range from (1) a simple late submission, even 1-2 days late; (2) filing the tax return without paying the taxes; (3) late payments due to
The Taxation of Recreational Marijuana: Evidence from Washington State Excise TaxesPass ThroughTax IncidenceVertical IntegrationTax InvarianceNatural ExperimentThe median United States voter supports the legalization of marijuana, at ... B Hansen,K Miller,C Weber - 《Nber Working Papers》 被引量: 11发...
Who will pay excise taxes? How is excise tax calculated? What taxes do businesses pay in Washington State? Related links Excise Tax - Internal Revenue Service Excise taxes are taxes that are imposed on various goods, services and activities. Such taxes may be imposed on the manufacturer,...
To evaluate the impacts of HTP taxes on tobacco use behaviors and health consequences, we first need to assess if they effectively raise HTP prices in a tax system that also taxes cigarettes. This study jointly evaluates the pass-through of taxes to prices of HTPs and cigarettes. Data and ...
Excise taxes on gasoline and diesel fuel in Ukraine in late November will remain at a basic level.The Ministry of Energy and Coal Industry of Ukraine published the relevant decision on its website."The value of the correction amount to the excise tax will not be applied in the third part ...
At the state level, some states impose specific taxes based on the weight of the products ($ per ounce), while others use ad valorem (i.e., value) taxes based on retail, wholesale, or manufacturer prices (% of prices). These two tax schemas are not directly comparable. In addition, ...
Gasoline and Diesel Tax Incidence: The 2003 Washington State Nickel Funding Package This paper considers a previously unexamined increase in excise taxes on gasoline and diesel fuel that were part of Washington State's Nickel Funding Packa... L Silvia,CT Taylor - 《B.e.journal of Economic Analys...
In this interactive map, SalesTaxHandbook has visualized the average tax payed when purchasing medical marijuana, inclusive of sales and excise taxes, with the lowest ingreenand the highest inred. Although marijuana remains illegal at the federal level, many states have began to tax both medical ...