May 1, 1999

How Excise Tax Differentials Affect the Cross-Border Sales of Beer in the United States

Download Background Paper No. 31

Background Paper No. 31

Executive SummaryAn analysis of excise tax differentials and their effect on cross-border sales of beer in the United States.

A tax is a mandatory payment or charge collected by local, state, and national governments from individuals or businesses to cover the costs of general government services, goods, and activities.