Skip to content

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

By: Patrick Fleenor

Download Background Paper No. 31

Background Paper No. 31

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