Determinants of Tax Pass-Through Rates: A Study of the U.S. Beer Industry
In 1990, the U.S. Congress approved an increase in the federal excise tax on beer from $9 to $18 per barrel. This tax was required to be paid by all brewers and importers, on all produced units as of January 1991. The hike, which was equivalent to an additional 65 cents in federal taxes per 288 ounc...
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| Format: | Others |
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ScholarWorks@UMass Amherst
2011
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| Online Access: | https://scholarworks.umass.edu/theses/728 https://scholarworks.umass.edu/cgi/viewcontent.cgi?article=1778&context=theses |