Epipen Controversy

Epipen Controversy
Government is known to utilize a product's elasticity measures to set taxes and subsidies for
products goods and services. With medical products there will always be a demand because the
money isn't in the cure it's in the medicine. When I first started looking at this assignment I
immediately began to think about the recent EpiPen controversy. More than 100 years ago, Parke–
Davis – one of the largest pharmaceutical companies at the time – started marketing Epinephrine
under the brand name Adrenalin. The development of the auto–injector in the 1970s with a
predetermined dose was a breakthrough because epinephrine must be delivered quickly, and in the
proper amounts to work. People suffering severe allergic reactions often treat themselves. ... Show
more content on Helpwriting.net ...
This meant it could exercise its government monopoly when it bought the drug and device from
Merck and started marketing the EpiPen in 2007. Many auto injectors have come and gone but
Mylan has cornered the market here in the U.S. Mylan truly became synonymous with the Epiepen
when when President Barack Obama signed a bill in 2013 incentivizing schools to stock
epinephrine, it was called the "EpiPen Law." Mylan lobbied heavily for that bill yet according to
Mylans CEO Heather Bresch a broken health system that has let deductibles and copays skyrocket
on many insurance policies. If deductibles had stayed low, parents and other EpiPen users probably
wouldn't have noticed that Mylan had increased the price of a two–injector set from around $100
seven years ago to more than $600 this spring. The Medical Device Excise Tax Section 4191 of the
Internal Revenue Code imposes an excise tax on the sale of certain medical devices by the
manufacturer or importer of the device. On Dec. 5, 2012, the IRS and the Department of the
Treasury issued final regulations on the new 2.3–percent medical device excise tax (IRC §4191) that
manufacturers and importers began to pay on their sales of certain medical devices starting in
... Get more on HelpWriting.net ...

Vietnam 's Smoking Situation As A Case Study
III. Vietnam's smoking situation as a case study
1. Smoking in Viet Nam Viet Nam is one of the countries that have the highest smoking rate in the
world. In 2010, almost a half of Vietnamese men (47.4%) and 1.4% of Vietnamese female citizens
were reported as smokers. From 2002 to 2010, the smoking rates had reduced (male: 56.1% to
47.4%; female: 1.8% to 1.4%). However, due to the Vietnamese population had skyrocketed during
10 years before 2010, the absolute number of Vietnamese smokers had unlikely declined from 1997
to 2010, around 15.5 million and 15.3 million, respectively. Moreover, some experts view that due
to the globalization and 'rising income' in Viet Nam may lead to the increase of female smokers in
future. More seriously, smoking also influenced to non–smokers who was suffering second–hand
smoke. In 2001/2002, 63% Vietnamese families have smokers and 71% Vietnamese children under
6 year old lived in smoking environment. Tobacco use has been a leading cause of killing non–
communicable in Viet Nam, such as lung cancer. According to a report in 2007, 87% of lung cancer
male patients in Viet Nam were 'current or ex–smokers' and this number of female patients was
11%. It caused approximately 44,000 deaths in 2008 and this number was predicted to grow up to
more than 50,000 in 2023. Smoking charges directly to the income of smokers and Vietnamese
smokers totally paid approximately VND14,000 billion for tobacco. In addition, tobacco use also
imposes a

Contract Option For Eo Executive Compensation : What Is It...
ISSUE:
Issue #1: Initial contract exception for EO executive compensation – what is it generally, and what
are the parameters?
Issue #2: How does 990 Schedule J define "key employee?"
Issue #3: What are the 33 principles of good governance listed by the independent section?
Issue #4: Summarize General Information Letter 2002–21.
CONCLUSION:
Issue #1: The initial contract exception provides an exception from the excise tax imposes upon
excess benefit transactions between disqualified persons and a tax–exempt organizations.
Issue #2: A "key employee" is general someone who has certain responsibilities and receives over
$150,000 in compensation from the organization and any related organization. (See below for
complete explanation)
Issue ... Show more content on Helpwriting.net ...
"disqualified person" – any person in a position to exercise substantial influence over the affairs of
the organization in the past five years, any family member of a disqualified person, and any entity
controlled (35% or more voting power) by a disqualified person.
The "Initial Contract Exception" provides that the excise tax does not apply to fixed payment made
by an organization to a disqualified person pursuant to an initial contract.
"initial contract" – a binding written contract between the organization and a person who was not a
disqualified person immediately before entering the contract. o This does not apply if the contract
can be terminated or cancelled by the organization without the disqualified person's consent and
there is no substantial penalty to the organization for the cancellation. o If a material change is made
to the initial contract it will be treated as a new contract.
"fixed payment" – an amount of cash or other property specified in the contract, or determined by a
fixed formula specified in the contract, that is paid or transferred in exchange for the provision of
specified services or property.
This exception does not apply in a year unless the disqualified person substantially performs his or
her obligations under the contract.
Issue #2 – "key employee" definition
To be considered a key employee, under Form 990, all the following four test/conditions must be
met:
(1) Employee is

Essay On Cement Industry
Compiled by: Mirza Rohail B
http://economicpakistan.wordpress.com/2008/02/12/cement–industry/
History & Introduction
Growth of cement industry is rightly considered a barometer for economic activity. In 1947,
Pakistan had inherited 4 cement plants with a total capacity of 0.5 million tons. Some expansion
took place in 1956–66 but could not keep pace with the economic development and the country had
to resort to imports of cement in 1976–77 and continued to do so till 1994–95. The industry was
privatized in 1990 which led to setting up of new plants. Although an oligopoly market, there exists
fierce competition between members of the cartel today.
The industry comprises of 29 firms (19 units in the north and 10 units in the south), ... Show more
content on Helpwriting.net ...
However, this growth is magnified, as FY2007–08 was an abnormally low profit period for the
sector.
Moreover, the performance is skewed towards large players with export potential as profitable
companies in both years posted increase of just 109 percent, said analyst at JS Research Atif Zafar.
He said that cumulative profitability of companies in FY09 stood at Rs 6.2 billion or $78.2 million
as compared to Rs 386 million or $6.2 million depicting a massive growth of 1,492 percent.
Companies with profits in both the years posted 109 percent earnings improvement.
Though total dispatches were down 2 percent, net sales grew by 55 percent to Rs 101.4 billion or
$1.3 billion on the back of higher net retention prices (up 59 percent) and improved export based
revenues. Cost of sales/tonne also rose by 33 percent on yearly basis amid higher realised coal
prices and inflationary pressures, the analyst maintained.
Production Capacity
In Pakistan, there are 29 cement manufacturers that are playing a vital role in the building up the
country's economy and contribution towards growth and prosperity. After 2002–3, most of the
cement manufacturers expanded their operations, and increased production. This sector has invested
about $1.5 billion in capacity expansion over the last six years.

The operating capacity of cement in 1991 was 7 million tons, which increased to become 18 million
tons by 2005–06 and by end of 2007 rose to above 37 million

The Whiskey Rebellion Essay
Book Review
By Xxxxx X. Xxxxxx
HIS 1111
The Whiskey Rebellion: Frontier Epilogue to the American Revolution.
By Thomas P. Slaughter. (New York: Oxford University Press, l986, 291 pp.)
In October of 1794, in response to a popular uprising against the federal government, President
Washington sent an army of nearly 13,000 men across the Allegheny Mountains into the frontier
regions of Western Pennsylvania. This event marked the greatest internal crisis of Washington's
administration and was probably the most divisive event that occurred in the United States prior to
the Civil War. The significance of this event has often been overlooked and forgotten in popular
historical accounts. Thomas Slaughter's thirteen–chapter chronicle of ... Show more content on
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The Whiskey Rebellion was a turning point in America's history that demonstrated the central
government's willingness and ability to enforce its laws in spite of the obstacle of distance from its
center of power.
Slaughter divides The Whiskey Rebellion into three principal sections entitled Context, Chronology,
and Consequence. The first section begins with a comprehensive assessment of the anti–excise
tradition which follows late seventeenth–century British philosophy and traces its progression from
Walpole's excise battle in 1733, through the Stamp Act crisis of 1764 and on through the Anti–
Federalist account of the tax provisions of the Constitution of 1787. In the second section, Slaughter
details the debate over the excise, its implementation and the outbreak of both peaceful and violent
opposition to it; opposition that occurred not only in Pennsylvania but along the entire frontier. In
his final section, and with a trace of personal bias, Slaughter describes the outbreak of violence in
the summer of 1794 for which he holds John Neville largely accountable. Slaughter continues in the
final section with Hamilton and Washington deciding to make an example of western Pennsylvania
despite the fact that the excise had gone uncollected all along the frontier, and the Watermelon Army
fiasco which the Federalists

Tax Structure in India
TAX STRUCTURE IN INDIA
Introduction:
India has a well–developed tax structure with clearly demarcated authority between Central and
State Governments and local bodies. Central Government levies taxes on income (except tax on
agricultural income, which the State Governments can levy), customs duties, central excise and
service tax.
The Tax Structure in India is quite strong and follows the financial year. The taxation under the tax
structure in India is applicable for any kind of income pertaining to a person working as an
employee under the public sector units, private sector units, foreign companies in India,
Departments of the State Governments of India, and Departments of the Central Government of
India or self–employed individuals ... Show more content on Helpwriting.net ...
Long–term capital gains are concessionally taxed at lower rates.
Residents are taxed on their worldwide income. Subject to treaty exemptions, nonresidents are taxed
only on income that is received in India or that arises in India or is deemed to arise in India.
India follows the "classical system," under which corporate income is taxed both to the corporation
and upon distribution to the shareholders as dividends. However, dividends received by one
domestic company from another domestic company are not taxed in the hands of the recipient
company to the extent it distributes the dividends to its shareholders within the time allowed for
filing its tax return.
Geographical source of income
Generally, income arises in India if it becomes due in India. This depends on where the income–
producing asset is located, where the services giving rise to the income are performed, where the
sale is affected, and other considerations. In addition, the Income Tax At specifically mentions that
the following income is deemed to arise in India: * Income arising directly or indirectly through or
from any business connection in India; through or from any property, asset or source of income in
India; or through the transfer of a capital asset situated in India. * Salaries earned in India, even if
paid outside India. *

Evaluating Colorado Personnel Resources, Inc. Essay
The purpose of this Memorandum for Record ("Memo") is to evaluate Colorado Personnel
Resources, Inc.'s ("CPR, Inc." or "Company") Hawaii General Excise Tax ("GET") liability.
Specifically, this Memo analyzes issues involving nexus, taxability, tax rate, and penalty waiver. I.
General Background By way of background, the Company is in the business of placing Certified
Registered Nurse Anesthetists ('CRNA") with hospitals, clinics, and similar facilities ("Facilities")
on a contractual basis. Simply put, the Company is providing a specialty contracting service to its
clients. The Company identifies and locates Facilities, as well as Facilities seek out the Company, in
need of CRNA services. Contracts can be temporary or long–term in duration. In 2007, the
Company contracted with a Facility in Hawaii to provide CRNA services. In the initial contract with
the Facility, there was no mention of the Hawaii GET; however, in the final contract, the Facility
chose to include the GET recovery charge in addition to the agreed–upon monthly contractual
amount due. The Company then contracted with various CRNAs in Hawaii to fulfill the terms of the
contract with the Facility. The Company also sourced CRNAs from the mainland for temporary
assignments when local resources were not available. The Company derives its profit from the
difference between what it pays the CRNAs and what it charges the Facilities for the services.
Unfortunately, it is not certain whether the CRNA

The Whiskey Rebellion: 1791 Federal Excise Tax
New essay: The Whiskey rebellion was all about protesting the 1791 federal excise tax. The tax
created a burden on the small distilleries mainly run by farmers. This tax was very unpopular and it
only took 3 years before the tax led to violence. In 1794 violence broke out in Western Pennsylvania
and it was up to the President to do something about it. The farmers not only sold the wisky but
often used it as money to not only support their families but help to run their family farms. The
trouble began when the farmers and distillery owners began to terrorize and attack the tax collectors
and their families. They did not want to pay the tax and had no intention of doing so. Washington as
President felt like he had to take action to get them

An Electronics Company 's New Market Entry Essay
Table of Content
1. Introduction to the project topic
2. Introduction to the organization
3. Mmm
4. Bbb
5. Gggg
6. Khgdhge
7. Hgwjhe
8. Gyewyifjk
9. Gyuyewi
10. Conclusion
An Electronics Company's New Market Entry in India
For the research to be comprehensive and impressive, I have chosen a company that has made a
significant entry in the domestic consumer electronics market in India very recently. The consumer
electronics sector has shown substantial growth over the last few years, which are attracting the
giant players of this industry towards India. This industry has presented to be very flourishing in the
last few years and provides employment to millions of people making it one of the biggest growing
markets. Nowadays companies are considering the macroeconomic factors and government drive
i.e. "Make in India", and believing in India's positioning of its manufacturing base in this industry.
Companies are entering the Indian markets with a vision to invest in India and maximize their
industrial base in the country to cater to the domestic market and escalate their exports as well. In
the report, I have covered highlights of the opportunities and challenges of this industry as entering
a new geographical market mandates a company to ensure that all the required federal policies and
incentives are implemented with great attention. Also I have tried to throw some insights on India's
consumer electronics (Television, AirCon, Refrigerators and Washing Machine market. Also,

Excise Duties : Excise Duty Essay
EXCISE DUTY General
The Excise Duty Rates remain the same.
Thirteen cess which were levied under different enactments are proposed to be abolished.
Rate Changes (Effective from 1st MARCH 2016)
Excise duty exemption on the concrete mix which is manufactured at the site for use in the
construction work has now been extended to ready mix concrete.
Clean Environmental Cess (earlier Clean Energy Cess) that was levied on coal, lignite and peat, is
being increased to Rs.400 per tonne from Rs.300 per tonne.
Excise duty exemption is withdrawn on charger/adapter, battery, wired headsets and speakers of
mobile phones. Also, excise duty of 2 percent (without CENVAT Credit) and 12.5 per cent (with
CENVAT Credit) to be levied, subject to certain conditions.
Excise duty of 4 percent (that is without CENVAT Credit) and 12.5 per cent (with CENVAT Credit)
is extended to lithium–ion batteries, routers, broadband modems, set top boxes in order to gain
access to internet ,network or digital video recorder, IP cameras, CCTV, etc. subject to prescribed
conditions.
Excise Duty on refrigerated containers is reduced from 12.5 percent to 6 percent.
Excise Duty is exempted for disposable sterilised Dialyser or macro barrier of an artificial kidney.
Concessional Excise Duty of 6 percent on specified goods used in the manufacture of hybrid
vehicles and electrically operated vehicles is extended without a time limit.
Exemption from Excise duty is now extended to tool kits for

Cigarette Prices And Developing A Culture Of No Smoking By...
Purpose: The purpose of this investigation is to examine the suggestion of cigarette prices and
developing a culture of no smoking by rising taxes on cigarettes.
Methods: Data on smoking has been selected from the secondary sources. Status of smokers in West
Virginia can be observed by the available facts and figures in different newspapers, 99 Results: The
odds ratio for being a smoker was 1.21 where no–smoking by–laws were relatively infrequent and
1.26 when cigarettes are relatively low–cost, after changing for separate age, gender, schooling, and
matrimonial status.
Conclusion: Both cigarette prices can keep away smokers from smoking as it can be an operative
tool in regulating smoking.
Introduction:
In 2014, Virginia 's mature smoking rate in fact uplift somewhat and at 19.5 out of a hundred was
complex than the state average (18.1%), standing the city at 31st. The proportion of individuals
smoking in Virginia in 2014 was lesser than in another state Tennessee which had 24.2%, but
advanced than in North Carolina 9.1% or Maryland had 14.6%. Utah was the foremost state with a
smoking ratio of fair 9.7 percent. The Virginia Establishment for Strong Youth freshly reported that
the fraction of high institute scholars in Virginia who are consistent smokers has dropped by more
than 59 percent since 2001 –– from 28.7 percent to 12.1 out of a hundred in 2013. Though, 2014
statistics from the CDC 's Social Danger Issue Investigation System (BRFSS) specifies that smoking

Looking A Tax Preparer, A New York
Rosedale, New York
Monique Desir
Keywords: find a tax preparer, find a tax professional for (category), tax preparer, accountant
What You Need to Know About Small Business Taxes
Starting your own small business is an exciting and sometimes frightening time for most Americans.
If you opened a new business or began a new venture last year, you taxes will need to be completed
to accommodate this new industry. Tax payers in Rosedale, New York should take the time to call
me or come by my office with any small business tax questions. I am Monique Desir, a tax preparer
and accountant. My years of experience will serve your new business to the fullest.
Choosing the Right Type of Business
Before you ;can open the doors to your new business, you will need to choose a business entity. This
will be your identity for tax and other legal purposes. The entity that you choose will determine how
you are taxed, how much liability you have, and how you have to keep your records throughout the
year. Your business entity will also dictate how large your business will be able to grow, if you can
have investors, and how you will be viewed by the global market.
There are five standard business entity types, and each will have pros and cons from a business and
tax standpoint. You will need to select which entity you will be, and file the correct legal paperwork
at the onset of your new venture. The five business entities are: Limited Liability Companies Sole
Proprietorship Partnership

Flint's Water Crisis
With the upcoming presidential election, this year there is one very unnerving fact that has received
overwhelming bipartisan recognition; America has a serious problem with infrastructure and
something must be done. Across the country, dams, roads, sewage systems and bridges were built
with Works Progress Administration funds in the 1930s. Seventy years later, they are in despair. As a
nation, we must address Americas' failing infrastructure and close the ever–increasing infrastructure
deficit before the backbone of America crumbles right under our own two feet. To do so U.S.
policymakers must act now to raise funds, without increasing our national debt. No intervention by
the government will lead to a continuance of deteriorating the health ... Show more content on
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Every family, every community, and every business needs infrastructure to thrive (ASCE). It is
evident that we are dependent on our nation's infrastructure, but as Andrew Soergel, an economy
reporter at U.S. News states, "We need to stop talking about infrastructure as simply an engineering
prospect and more as an economic one." He's right as infrastructure projects currently make up a
vast part of our economy, nearly 11 percent of the American workforce today is employed directly in
infrastructure sectors (USNEWS). In a report on the American Recovery and Reinvestment Act, the
Congressional Budget Office wrote that, "Spending on infrastructure created the second–most
economic activity for each dollar spent." This power comes from the strong economic activity that is
generated by the direct hiring of workers to build the needed infrastructure, as well as the boost from
the increased spending of those newly hired workers. National Editor of Forbes magazine Robert
Lenzner estimates that long–term infrastructure investment programs are bound to create 23,000
jobs for every $1 billion of investment. This will help lower unemployment and raise GDP. The
long–term health of the economy is also helped by strong public infrastructure because it helps to
boost the productivity of workers and businesses in the private sector. Well–maintained roads, for
example, allow

Project Report on Excise Duty
A
Project Study Report
On
Training Undertaken at
Titled
"Study of Excise Tax"
Submitted in partial fulfillment for the
Award of degree of
Master of Business Administration
Chandigarh Group of Colleges
Submitted By: – Submitted to:–
CHAMPA JOSHI MR. JITENDER KHULVE
MBA III Semester
PREFACE
Summer training in any organization is an attempt to provide student a practical input &
Exposure to the real world situation in which he has to work in future.
My training in Tata Motors, Pantnagar was an attempt in this regard. The project work provided to
me was "Study of Central Excise Tax."
Tata Motors is today one of the most competitive & profitable Automobile Industry in India as
can be clearly depicted by the analysis ... Show more content on Helpwriting.net ...
Over 6.5 million Tata vehicles ply on Indian roads, since the first rolled out in 1954. The company's
manufacturing base in India is spread across Jamshedpur (Jharkhand), Pune (Maharashtra),
Lucknow (Uttar Pradesh), Pantnagar (Uttarakhand), Sanand (Gujarat) and Dharwad (Karnataka).
Following a strategic alliance with Fiat in 2005, it has set up an industrial joint venture with Fiat
Group Automobiles at Ranjan gaon (Maharashtra) to produce both Fiat and Tata cars and Fiat
powertrains. The company's dealership, sales, services and spare parts network comprises over
3,500 touch points.

Tata Motors, the first company from India's engineering sector to be listed in the New York Stock
Exchange (September 2004), has also emerged as an international automobile company. Through
subsidiaries and associate companies, Tata Motors has operations in the UK, South Korea, Thailand,
Spain and South Africa. Among them is Jaguar Land Rover, a business comprising the two iconic
British brands that was acquired in 2008. JLR supports two state of the art engineering and design
facilities and three manufacturing plants (Solihull, Castle Bromwich &Hale wood) in the UK.
In 2004, Tata Motors acquired the Daewoo Commercial Vehicles Company, South Korea's second
largest truck maker. The rechristened Tata Daewoo Commercial Vehicles Company has launched

The Cost Of The Soda Tax
Denmark's soda tax in the 1930s has been influencing countries and cities worldwide. The increase
in sugar sweetened beverage taxes, popularly known as soda tax, has become even more prevalent
in the United States. Even though it is not nationwide, soda tax was introduced and passed in cities
including Berkley, California and Philadelphia, Pennsylvania. Since Berkley was the first city in the
United States to pass this proposal in 2015, it worked as an experiment starting with a minimum of 1
cent per ounce tax on a sugary beverage to ensure its effectiveness. Influenced by California, a year
later, Philadelphia's mayor Jim Kenny proposed a soda tax of $1.50 per ounce of a sweetened
beverage. This excise tax was designed to reduce the ... Show more content on Helpwriting.net ...
According to Kathryn Backholder, "the idea of taxing SSB to improve public health was initiated in
a 1994 New York Times article by Kelly Brownell" (3057). After his article went nationwide, many
health advocates aimed to reduce the intake of these sugar sweetened beverages. Risa Lavizzo–
Mourrey also reported that even many nontraditional partners have come together to support this
cause and to build healthier communities. This is mainly because there is some association of
regular consumption with depressive symptoms and other health implications, especially among
young adults. In response to this crisis, many consumers substituted sugar sweetened beverages for
those artificially sweetened. Borges argued against the promoting of artificially sweetened
beverages as a part of a healthy diet because there is a lack of evidences to support the real health
benefits and long term effects on the body. Studies have also proven that these beverages contribute
to a large portion of caloric intake, while containing little to any essential nutrients. Backholder then
reported that, "more than 180 000 deaths per year can be attributed to SSB consumption alone"
(3057). According to Jennifer Falbe, campaigns surrounding the excise tax was successful as results
an increase in water consumption and a decrease in sugar–sweetened beverages. These campaigns
educated the public and helped the

Should Marijuana Be Legalized?
Marijuana usage has been on the rise for the past decade. According to the National Institute on
Drug Abuse, over 94 million Americans have admitted to using marijuana at least once (2015). This
can be said to be a pandemic, which is continuing to increase. Even though the recreational usage of
marijuana is illegal within most of the United States, it continues to be used and is widely sold in the
black market. States have started to realize that taxing the recreational use of marijuana can bring in
more revenues for the state. Currently, four states and the District of Columbia have legalized the
recreational use of marijuana by taxing it (CNN, 2015). Taxing the recreational use of marijuana can
be beneficial to states, but it will be competing with the tax of medical marijuana, which will be less
and the illegal sales from the black market. States have to provide a reasonable tax with incentives,
so that people would want to purchase recreational marijuana instead of purchasing it illegally.
Colorado and Washington State were the first two states to legalize the recreational use of
marijuana. Colorado imposed a 29% tax, while Washington imposed a 44% tax (Henchmen, 2014).
Colorado broke down the tax as 15% excise based tax, a 10% state tax on retail marijuana sales,
2.9% states sales tax and 3.5% local marijuana tax (Henchman, 2014). Washington broke down the
tax as 25% tax on producer sales to processors, 25% tax on processor sales to retailers, 25% tax on

An Excise Tax On Soda
Maria Gerdyman
Leslie Shortal
Economics 7
20, March 2015
Still Thirsty? : An Excise Tax On Soda
A spoon full of sugar makes the medicine go down, but what happens when it is thirty–three grams
of high fructose corn syrup. What started out as pharmacists selling flavored mineral water has
turned into a multi billion–dollar industry that fuels the United States' obesity epidemic. Legislators
have tried to manage this growing issue with promises of public health initiatives with little funding
and insubstantial outcomes. The average American drinks a gallon of soda a week and the US
Government continues to pay for it (Time 2010). Extensive research suggests that soft drinks are a
significant contribution to obesity and increasing the price of soft drinks could curtail this effect.
The US Federal Government should implement a modest excise tax on soda to increase the average
retail price of soda and discourage consumption.
Adjusting the price paid for soft drinks would have a meaningful effect on consumer behavior.
Research by the American Journal of Public Heath confirmed that enacting an excise tax on soft
drink beverages would have a negative affect on consumption (see table 1).
Table 1
US Price Elasticity Estimates, By Food and Beverage Category, 1948–2007 Source: American
Journal of Public Health, The Impact of Food Prices on Consumption: A Systematic Review of
Research on the Price Elasticity of Demand for Food, American Journal of Public Health, Feb. 2010,
Web, table

The Whiskey Rebellion and the Whiskey Tax
The Whisky Rebellion
In 1791, under President George Washington, there was a vigorous debate within the House of
Representatives to approve legislation to enact an excise tax on whiskey. They choose to pass this
law 35–211 because of Alexander Hamilton. Hamilton, who was the secretary of the treasury at the
time, was faced with the task of paying off the U.S. debt after the revolution. Hamilton was an avid
believer in a strong central government which requires a lot of funding. He realized there was an
abundance of alcohol circling around the U.S. at the time that was being both imported and created
here that could be taxed. Hamilton stated that there would be millions of gallons imported into New
York that would potentially give the government two hundred thousand pounds1. Hamilton
particularly pushed this tax to be passed "more as a measure of social discipline than as a source of
revenue".
Today, people may regard Hamilton's remark of limiting alcohol consumption to qualify him as semi
prohibitionist. However, Hamilton had a point when he spoke about social discipline and drinking.
When reviewing the health issues of excessively drinking that we currently understand in modern
times, drinking was quite a serious problem in the 18th century. At one point in time, Hamilton's
doctor limited him to consume no more than three glasses of wine per day. The fact that this doctor
considered this to be a small amount tells us a lot about societal views on alcohol in the 1700's. It

Why Is Thomas Jefferson Necessary
Thomas Jefferson
John Adams, member of the Federalist Party, is running for re–election in the election of 1800
against Thomas Jefferson in the Democratic–Republican party. Thomas Jefferson, born in April
1743 in Virginia, favors a weak national government and supports states' rights. He believes the
people are capable of governing themselves and more people should be involved in the government.
He also values the freedoms of the people including the freedom of speech and the press. Thomas
Jefferson also wrote the Declaration of Independence through 1775 and 1776. On the other hand,
Adams favors a strong national government and is against too much individual freedom. He believes
that the common good are incapable of governing themselves ... Show more content on
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The government has given itself the right to deport foreigners and the right to arrest people who
express negative views about the government. They also made the citizenship process take 14 years
long. Thomas Jefferson believes that those acts are unconstitutional and they are breaking some of
the laws of the free communication among the people. It is forbidden by the first amendment and it
should not exist. Thomas Jefferson says that the, "acts are unconstitutional." This statement is
correct and this law should be repealed. They break the other laws and they should not be allowed to
punish the people if they are just expressing their opinions and saying what they believe is right.
According to the first amendment, the people should have a freedom of speech and they should be
able to state their opinion whenever they want. The Alien and Sedition Acts are unconstitutional and
they do not follow those laws. The excise law is, "leveled against the right of freely examining
public and of free communication among the people. (James Madison and Thomas Jefferson)" The
people's freedoms should be respected and they should not be broken. The people deserve their
rights and they are laws that need to be followed. John Adams says that the law, "affects only
foreigners who are conspiring against us. (Timothy Pickering)" This is not fair because not all the
foreigners are dangerous

Reducing The Value Of Excise Expenditure
Reduce the Value of Certain Tax Expenditure
I. Definition
The concept of "tax expenditure" was created in 1967 since Stanly S. Surrey, former Assistant
Secretary of the Treasury, noticed that many tax preferences were accomplished through federal
spending.1 Tax expenditures are defined under the Congressional Budget and Impoundment Control
Act of 1974 as revenue losses attributable to Federal tax laws which allow a special exclusion
exception, or deduction or which provide a special credit, a preferential rate of tax, or a deferral of
tax liability."2 Exclusions, deductions, credits and other tax preferences are "expenditures" from
government's perspective. See Figure 1: Examples of Six Types of Tax Expenditures. Tax
expenditure is designed by policymakers as a social tool to promote people to invest in education,
save for retirement, find job, have houses, etc. Thus, tax expenditures only benefit particular people
who conduct certain activities.
Figure 1: Examples of Six Types of Tax Expenditures Source: GAO
II. Current Law
Under current law, taxpayers can reduce their tax liability by excluding certain types of income from
gross income, deduction certain amount of taxes from AGI, and claiming itemized deductions or a
standard deduction. Under Sec. 61, gross income means all income from whatever source derived.
Some types of income, however, are legitimately excluded from gross income, including interest on
State or local bonds, amounts paid by employers and

Tabaco Exercise
Extras On Excise: Smoke 'Em If You Got 'Em; California's Tobacco Taxes Set To Skyrocket In 2017
In this article, Joey Connor explains that several important changes were made to cigarette and
tobacco taxes in the state of California. He says that by April of this year, the tax rate for distribution
of cigarettes in that state will on a pack of cigarettes will increase from $0.87 to $ 2.87. Individuals
who proposed this increase argue that California has one of the lowest cigarette tax rates in the
country. However, with this increase, the state will be among the top ten cigarette tax rates in the
United States. This is the result propt. 56, a Tabaco increase initiative.
Popt. 56 also specifies that e–cigarettes will be subject to Tabaco excise ... Show more content on
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Commentary
This article is very informative toward the purpose of increasing excise taxes. I believe that Joey
Connor did an excellent job at pointing out the effects of the tax increase on tobacco products. He
provided information on previous tax rates, so readers can have a clear idea of the increase
percentage of taxes. He also supported his arguments by incorporating other sources in his article.
For instance, he incorporated the analysis done by the National Public Radio on how the increase in
price of cigarettes will affect the consumer behavior.
In addition, Joey Connor not only analyzed the reasoning for the tax increase, but he also discussed
how California will have a different position on tax rates compared to other states in April, when the
changes become effective. The author also provided specific numbers to show the readers the
significance of the tax rate increase; he analyzed the percentage increase per cigarette and per pack,
which is a strength of the this article. Connor also explained the other aspects of prop. 64, so he did
not limit himself to discussing only tobacco taxes issues. However, when he addresses the issue of
the impact of the tax increase, he does not take into consideration that cigarettes might be a inelastic
product , and consumer might not be responsive to price changes when they become effective. In
conclusion, the author did an outstanding job at analyzing the important aspects of prop. 64 and
explaining his readers the implications

Tobacco Excise Tax in Australia
Economics Assignment
Case Study #2– Cigarette Tax
Executive Summary
There are 3 million smokers in Australia and people living with respiratory or other smoking related
diseases (ABC 2010). The Rudd Government on July 1 2010 implemented a 25 % cigarette tax,
causing at 17% price increase. The tax has impacted on a list of stakeholders who are all were are all
impacted, such as the Government, the National Health System/ Department of Health and Aging,
Consumers & Retailers, Manufactures of tobacco products, cigarette companies and service
companies relative to the tobacco industry.
Aiming to reduce smoking in the long term, the Government's tax has been estimated to reduce
smoking by 6% (870000)(ABC 2010), which would be ... Show more content on Helpwriting.net ...
Economic Theory * Supply & Demand
A basic principle of economic theory and a vital element in every economy is supply &
demand. The law of demand states that, everything being equal, the greater the price of a
good/service, the lesser the quantity of that good is demanded. On the other hand, the law of supply
states that the greater the price of a good/service, the greater that good is supplied at (Jackson et al
2007).
This implementation of the 25% Cigarette Tax increase essentially forces a price increase, therefore
causing an upward change in the supply curve. This hence, changes the equilibrium price, shifting it
leftwards, thus decreasing the quantity demanded of cigarettes.
(This graph illustrates the supply and demand before the imposition of a 25% tax increase and
shows the equilibrium point where the market supply is equal to demand.)
Graph
(This graph illustrates the effect the tax increase would have on the market, showing the shift of
equilibrium to the left and the supply increasing while, the quantity demanded decreases due to the
higher price.) * Leakages & Injections
An Injection can be defined simply as a component of spending that is not from household
consumption supplementing the income/expenditures stream. Leakages, alternatively, is a part of
income paid to but not consumed by households, thus representing a diverted portion of potential

Kota Fibres Case Essays
Table of Contents
Executive Summary.....................................Page 2
External Analysis........................................Page 3
Internal Analysis.........................................Page 3
Financial Analysis.......................................Page 4
Recommendation and Conclusion....................Page 4
Executive Summary
Kota Fibres is a single nylon manufacturing plant in Kota India managed and owed by Ms. Pundir.
The company produces synthetic fiber yarns that are used to make colorful cloth used in creating
saris. The need for saris' is very seasonal and as such the demand for synthetic fibers mirrors this
seasonality. Because of these peak seasons, the need for various financial structures throughout the
year is present.
The synthetic textile industry is currently stable within India with seasonal fluctuations. ... Show
more content on Helpwriting.net ...
Finally yarn manufacturers supply credit to their textile mills. It is important to note that the yarn
manufacturers like Kota Fibres do not receive any credit from their suppliers. It is within this
hierarchy structure that Kota Fibres operates and as a result Kota Fibres should remain mindful of
the industry as a whole because they rely heavily on the downstream activities.
The memo from the transportation manager provides a more positive outlook on Kota Fibres future
operations. The memo details that the new road has drastically improved supply shipments. This
thereby reduces the raw inventory requirement from 60 days to just 30. This decreases the amount of
inventory costs and increases the amount of cash on hand that the firm will have.
Internal Analysis
Kota Fibres' liquidity issues are creating problems when paying the excise tax needed in order to
move their product. In addition to the cash shortages, Kota Fibres is not paying creditors on time or
in the correct amounts this is creating a huge financial strain on the organization and this issue needs
to be addressed.
Ms. Pundir is currently paying high dividends to the companies stakeholders; this is a huge concern
to the company's overall profitability. Currently more emphasis is being placed on the payment of
dividends than the payment to creditors.
Currently the organization has uneven levels of production. This creates uneven demand for labour
and as a result layoffs

Analysis of an Excise Duty: the Policy of Tobacco Taxes in...
Daniel Ströbel – Analysis of an excise duty: The policy of tobacco taxes in Germany
Analysis of an excise duty
The policy of tobacco taxes in Germany
Master of Business Administration (MBA)
Module: Assignment: Course Instructor:
Economics 1/2 Dr.rer.pol. Markus Wilhelm
Author:
Daniel Ströbel
1
Executive Summary
Aim of this work is to analyse tobacco tax in Germany and find out under which circumstances it
can be used as instrument to increase revenues from this excise tax for the state or to discourage
smoking. The German market was analysed to find out that roughly 26% of the population are
smokers, generating revenue of 13.37 ... Show more content on Helpwriting.net ...
XIV Personal View ..................................................................................... XIV
Bibliography ................................................................................................. XV Appendix –
Elasticity Calculation............................................................... XVIII
II
List of tables
Table 1: Price Elasticity ...............................................................................VIII

List of figures
Figure 1: Development of tobacco tax base, sales of duty–paid cigarettes and average tax per
cigarette 2000 – 2009 (derived from Federal Ministry of Finance
2010)................................................................................................ V Figure 2: Supply, Demand and
Equilibrium Price ..........................................VI Figure 3: Effect of tax on supply and demand
(derived from Mankiw 2008, 168)
...............................................................................................................XI Figure 4: Laffer curve
(derived from Mankiw 2008, 168) .............................XIII
III
1 Introduction
When it comes to smoking, the state has a much divided view in this topic. On the one hand, state
representatives should care for the wellbeing of the

Gst Research Paper
Impact on goods during GST migration
By now you must have flipped the page of calendar lying on work table to welcome July month.
GST has been rolled out and the biggest indirect tax regime since India's Independence is finally a
reality.
Amidst all the buzz that GST has created in Indian Market, businessmen are still struggling to find
an answer to some questions –
– What will happen to the input tax credit of stock that was lying on 30th June?
– Can VAT paid on purchase of such stock be claimed as input tax credit?
– Will excise duty charged on manufacture of goods be available for set–off against output GST?
Eligibility to claim input credit of VAT/ Excise Duty
Input tax credit of VAT/ excise duty paid on procurement of goods under ... Show more content on
Helpwriting.net ...
Point to ponder – If job worker isn't registered under GST, goods can be directly supplied from his
place only if principal has declared job worker's place as additional place of business.
Period of 6 months can be extended by another 2 months upon conveying sufficient reasons of
delay.
If goods aren't received back or supplied within 6 months from 1st July or till extended date (if
Commissioner approves the same), Input tax credit availed under VAT structure will be reversed.
GST authorities will recover it as "arrear of tax".
Special Point – For inputs or goods held in stock on behalf of principal on 1st July, Manufacturer or
Job Worker has to declare the details of the goods in FORM GST TRAN–1 within 90 days from 1st
July 2017.
Unregistered under current laws but registered under GST
You can avail the input tax credit of VAT/ excise duty even if you were unregistered under Excise/
VAT law but are registered under GST law. Conditions to be fulfilled for availing input tax credit are
–
a) Stock must be used for making taxable supplies under GST;
b) Person must be eligible to take ITC on inputs under GST;
c) Must possess documents of tax payment or invoices;
d) Invoices must not be issued earlier than 12 months from 30th June (i.e. invoices must not have
been issued earlier than 1st July 2016);

Porter's Five Forces
Five Forces Analysis
Michael Porter's Five Forces Analysis is a framework that used for industry analysis and understand
the level of competition in an industry in order to develop business strategy (Tang, 2014). There are
two key players in the local malt liquor market (MLM) industry of Malaysia, GAB Berhad and
CBMB who have occupied 95% of the total beer and stout market shares in Malaysia (CMBB,
2015). Therefore, the competition among existing brewers are low as there are only two major
brewers in the local MLM industry. The threat of new entrants is minimum as government policies
and complicated tax on beers have restricted other investors in the market. The switching cost
among competitors is low as the price difference between the products of competitors are
minimised. This has been proved by a research, which has been done at a local shopping centre,
Aeon Mahkota Cheras Store & Shopping Centre, which located in Cheras, Selangor, Malaysia. As
figure11 shown, the minimum price difference between a competitor is only RM1.00 for mainstream
product, and the maximum price difference is RM3.00 for Premium beer ... Show more content on
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Figure 11: Product portfolio and price of GAB and CBMB.
The figure below shown the beer market size in Malaysia is growing continuously in term of total
value (RM) and total volume (litre) since the year of 2005. As the figure below shown, Tiger beer
and Carlsberg beer are occupied the highest market shares, both top brands have 35% & 34% of
market shares in Malaysia respectively. On the other hand, Both Heineken and Guinness Stout,
which from GAB Berhad have lead the premium beer market with 7% and 12% of the stout market
share each. As a result, GAB leads the beer market shares with 58%, however, CBMB has occupied
the remaining 42%. Figure 12: Beer's market size in Malaysia, 2005 – 2010 (Brand Equity, 2010).
Figure 13: Beer's market share in Malaysia (Brand Equity,

The Affordable Care Act ( Aca )
GMFC Healthcare Bargaining
The Affordable Care Act (ACA), also known as Obamacare, was a major overhaul to the healthcare
system, affecting both employers and employees. The ACA, along with rising healthcare costs,
means employers have had to make changes in their healthcare plans and as a result, employees are
seeing the affects, good or bad. As Fitzgerald (2014) points out, as the ACA gets closer to full
implementation, more organizations will begin backing away from providing health care coverage.
Part of the problem that organizations are facing in the future is the so–called Cadillac tax. As
explained by healthaffairs.org (2013), the Cadillac tax is an excise tax on high–cost insurance plans
and will mostly be paid for by the organizations. The tax, beginning in 2018, is a 40% excise tax on
the cost of coverage for health plans that exceed a certain annual limit (healthaffairs.org, 2013).
Because of this high tax, many companies are scaling back on coverage and finding ways to shift the
cost to employees (Angle, 2014). The analysis presented will describe what ACA is, the problem
GMFC faces, possible options, and finally, a solution for GMFC in this case.
ACA
After many years of the government working on a health care system, Obamacare was finally
passed. While the actual document is over 1000 pages, it simply is the ACA's intent to increase the
accessibility of health insurance (obamacarefacts.com, n.d.). In theory, it is a great idea because it
helps to provide

Essay On Whiskey Rebellion
As everyone knows, there is always something going on within the government that we agree with
or disagree with. This was no different back in the 1700's and 1800's. It was a very tough time for
the American people as the American Revolution had just ended. America was in serious debt, and
someone had to come up with a way to fix this issue. The new Government of the United States was
trying to establish itself, and the excise tax on distilled spirits seemed to be a good start. While
taxation is never popular amongst American Citizens, the duties that were imposed by the taxes
resulting in the Whiskey Rebellion were a necessary evil for the American Economy.
"The United States Secretary of Treasure, Alexander Hamilton, proposed the bill to help prevent the
national debt from growing" (Slaughter). With this new excise tax in place, a lot of protest from all
the districts followed soon after this. The western American people found that it was much easier to
transport their grain by making it into a distilled spirit first. In order to transport their goods to the
East to sell them, they had to go on very rocky roads ... Show more content on Helpwriting.net ...
This was the first test of federal authority in the United States, and this specific event just enforced
the idea that the new government had the right to "levy a particular tax that would impact citizens in
all states" (Scanlon). This taught all of the states that even though they may not agree with
something that the government enforces, they must follow the rules, and not try to rebel, or there
will be punishment. The government must imply these rules to have some sort of order. If each state
was left to make their own laws, then nothing would be orderly, and there would be violence and
protests all over the

What Is The Porter's Five Forces Of The Beer Industry
Abstract: The beer industry in the United States is continually changing and therefore companies in
this industry must be versatile. Their versatility comes in a variety of forms, from changing their
product offering, to changing their strategic goals, and finally, recognizing opportunities and threats.
This paper explores many aspects of the industry though the use of Porter's five forces model. I will
analyze the internal rivalry present in the industry, any buyer or supplier power that is present, entry
barriers that exist, and any substitutes and threats that face the industry. Furthermore, I will closely
analyze the effect that craft brewers and microbreweries have had on the industry. It is my
contention that craft brewers have ... Show more content on Helpwriting.net ...
Anheuser–Busch has been a publicly traded company since 1875 and today is still a staple of the
New York Stock Exchange. Anheuser–Bush has consistently outperformed the S&P 500, as can be
seen in Chart 4. Its return on equity in 2003 was 78.7% while the industry and the S&P 500 were
24.2 and 13.7 respectively.3 Anheuser–Busch outperforms the industry and the S&P 500 on many
other levels as well. Anheuser–Busch currently enjoys a net income growth rate of 10.5% over the
last three years while the industry lags at 7.5%. The S&P 500 experienced a negative growth rate for
the last three years. Anheuser–Busch also enjoys larger profit margins than the industry and the S&P
500. Financial information not covered in this portion of this paper is provided by Valueline in the
Appendix under table 3.
Anheuser–Busch obviously outperforms the industry and the S&P 500 in most facets of the market
place. Its sales, currently above $16 billion, are unmatched in the industry. It has continued to be
innovative in all the businesses they own, which is made apparent later in this paper. This has
allowed them to grow faster than competitors and stay ahead of the pack by large margins.
Anheuser–Busch is the benchmark around which this paper is built.
Porter's Five Forces Model and Market Structure
This paper focuses heavily on Porter's five forces model for evaluating the beer industry. The Porter
model consists of five variables that

Alcohol Tax Impact
The Impact of Alcohol Taxes and Prices on Consumption
Introduction
In the United States, the consumption of alcoholic beverages including beer, wine, and liquor is
quite prevalent throughout the nation's population. Approximately 87.6 percent of people ages 18 or
older have reportedly consumed alcohol at some point in their lifetime, 71 percent have consumed
alcohol within the past year, and 57 percent have consumed alcohol within the past month in 2014
(National Institute of Health, 2016). Alcoholic beverages are intended for adults who are of legal
drinking age; however, teenagers and young adults under 21 years may also be under the influence
of alcohol through illegal means. From the data presented above, it appears that alcoholic beverages
... Show more content on Helpwriting.net ...
It is intended to provide a brief overview of alcohol consumption within the nation as well as
recommendations and suggestions for research and policies in the future. The paper will look at
three different literatures including a brief background about each study as well as the methods used
and relevant research findings in relation to the literature analysis. These findings will be critical in
developing a deeper understanding about the effects of prices and taxes on alcohol consumption.
Moreover, the next section will explore the revenue collected from the alcohol excise tax and its
significance to the economic model of consumer

The Whiskey Rebellion: Frontier Epilogue to the American...
Professor Thomas Slaughter has provided a most thorough overview of the Whiskey Rebellion,
which he asserts had by the time this book was conceived nearly two centuries after the episode
transpired, had become a largely forgotten chapter of our nation's history since the time of the Civil
War. He cites as direct evidence of this fact the almost complete absence of any mention of the event
in many contemporary textbooks of the conservative era of the 1980's, which this reviewer can attest
to as well, having been a high school student in the late 1970's, who never heard of the Whiskey
Rebellion until years later. Building off of his own dissertation on the topic, the author convincingly
shows that the Whiskey Rebellion was in fact an event ... Show more content on Helpwriting.net ...
Chief among these were questions of taxation, especially excise taxes, as well as contention over
land between Native Americans, frontier settlers, and eastern politicians and land speculators, who
the author shows were frequently one in the same. In particular he looks at the personal interests
held in western land speculation by that most revered of all the founders, George Washington
himself, who he clearly paints as having a substantial personal stake and by inflection Slaughter
concludes the "father of our country" very much acted upon his own self–interest, veiled as it was
under a curtain of national interests. He takes serious issue as well with other leaders of the early
republic's political establishment, especially Alexander Hamilton and John Neville, the latter of
which he seems to set out as the true instigator of the riots. The tone of bias in favor of the
frontiersmen is firmly set in this opening section and carries forward in the rest of the volume.
Part two of the book sets the chronology of events regarding the excise tax on distilled spirits, which
was to be an intricate part of Hamilton's financial planning aimed at righting the fiscal ship of the
new nation. It is made up of five

International Trade And Its Effects On The Environment
International Trade is the trading of products and administrations between nations. This kind of
exchange offers ascend to a world economy, in which costs, or supply and request, influence and are
influenced by worldwide occasions. Companies which goes international have to adapt to the host
environment as it is significantly different from the home environment. Home environment is
simply defined as the company's local or place of origin, while host environment is defined as the
foreign country the firm is entering. In this assignment I will be choosing and evaluating the host
environment perspective, Malaysia as the host country and how the host country government
policies encourage foreign investments in Malaysia. Foreign Direct Investment is basically defined
as a process to acquire ownership of assets or expending a company 's control of assets through
cross border expenditure (Froot, 1993). In this assignment further evaluated would be the policies
and programmes that Malaysia have put forth to encourage foreign investment. Income Tax Act
1967, Excise Act 1976, Promotion of Investments Act 1986, Sales Tax Act 1972 and Free Zone Act
1990 tax, tax incentives provided by Malaysia, in the areas such as manufacturing, agriculture,
tourism and approved service sectors, R&D, training and environmental protection
(www.mipca.com.my, n.a). Where total or partial relief of income tax is granted under direct tax
incentives, and various exemptions in the area of import duty, sales

Tobacco Market In Australia
How has government intervention affected the Tobacco Market in Australia? The price of tobacco is
planned to rise again this year with a planned increase of 12.5% on excise duty from 2017 until
2020. The expected increase has roused those who smoke as Australians already pay a substantial
amount for the product compared with other countries and this has resulted in black market trade.
The reason for the increase in excise duty is due to the negative externalities caused by the product
to both the consumer and third parties. With regard to taxes and information campaigns the
following analysis will determine the outcome these policies have had on the tobacco market. With
the imposition of the excise duty –– an indirect tax that is passed to the consumer –– on tobacco
products the prices have been increasing regularly since the introduction of the Excise Act, and the
Customs Act in 1901. The result of this has had the following effects on the market: Increased price
for consumers, And deadweight loss. Deadweight loss –– a loss of economic efficiency –– means
that both the consumer and supplier are not receiving the total amount of economic surplus that
could be obtained if the excise duty were not imposed on the price and the market able to operate
freely. ... Show more content on Helpwriting.net ...
Tobacco companies are no longer able to produce advertisements and brand their packaging (only
brand name is allowed in plain text) with the introduction of the Tobacco Advertising Prohibition
Act in 1992. With the acts in effect and the demonisation of the market it has made it increasingly
harder for tobacco industries to enter and compete within the market. The result has led consumers
to foreign markets for particular and cheaper goods (if customs doesn't seize it), or illegal markets
that are able to smuggle or grow tobacco in

Excise Taxes On Cigarette Consumption
One of the most prominent crops grown in the United States is tobacco. It has been grown and
cultivated in the eastern portion of the United States since before this country's conception. As a
result, it was also one of the first goods to be taxed after the conception of this country. This tax
would be the first excise tax that was introduced in the United States. It came as a portion of a tax
package proposed in 1974 by the Secretary of the Treasury Alexander Hamilton. Since then, taxes
on tobacco have come, gone, risen, and lowered. However, the reasoning behind the taxation
changed from increasing government revenue to deterring consumption with the publication of the
1964 U.S. Surgeon General's Report on Smoking and Health. In this report, the U.S. Surgeon
General established that cigarette smoking is, "a cause of lung cancer and laryngeal cancer in men, a
probable cause of lung cancer in woman, and the most important cause of chronic bronchitis. The
proposed paper will investigate the relevancy of excise taxes on cigarette consumption, the act of
cigarette consumption, and the most prominent method used to lower it by the U.S. government.
This method called an excise tax, or informally a sin tax, is a tax issued by the government to be
built into the price of a good or service to dissuade consumption. Through analyzing the data and
experiments of top contributors to this subject, one will perceive how this method impacts cigarette
consumption, if at all, and

Obamacare's Cadillac Tax
In 2018, Obamacare's Cadillac tax will be implemented. The Cadillac tax is an excise tax on high–
value insurance plans. Employer plans that are worth more than $10,200 for an individual or
$27,500 for a family will be required to pay a 40 percent excise tax, referred to as the Cadillac tax.
Thirty–eight percent of large employers, which totals 17 percent of all American businesses, will be
required to pay the Cadillac tax.
Congressional Budget Office (CBO) Additional Tax Estimates
The Congressional Budget Office estimates that the Cadillac tax will bring in:
$5 billion in 2018
$10 billion in 2019
$13 billion in 2020
In total, from 2018 to 2024, the CBO estimates that this excise tax will result in $120 billion in
additional tax payments. ... Show more content on Helpwriting.net ...
Although the tax is theoretically on employer insurance plans, ultimately it taxes the people.
Employers Reassessing Healthcare Plans
The probable impact of the Cadillac tax is causing employers to reassess the health care plans they
offer their employees and reconsider their role in providing health care benefits to their employees
in the future. Currently, this excise tax is proving to be a catalyst for change. However, regional
differences in the cost of healthcare and unrelenting medical inflation is going to make the ability
for employers to continually reduce benefit costs in an attempt to avoid the tax extremely

Excise A Tumor Poem Analysis
The first line in "How to Excise a Tumor" is "don't fall in love with it, whatever you do," and given
this poem seems like it is going to be about how to remove a tumor, this advice seems fairly
obvious. After all, who would fall in love with something as horrible as a tumor? But for Safiya
Sinclair, this is the opening line, the defining line, of this poem and in her poem, "How to Excise a
Tumor," Safiya Sinclair uses the speaker's tumor as a symbol for an unwanted child. Through the
poetical devices such as metaphors and imagery, Sinclair weaves a tale of a tumor and its human.
"How to Excise a Tumor" is a relatively short poem of 27 lines. It details what advice the speaker
has to those who, presumably, have discovered they have a tumor. She, the speaker, gives
suggestions and warnings like "don't fall in love with [the tumor]" and "it will always want more
that you can give." This is good advice to those with literal tumors as well as those whose tumors
are a bit more metaphorical, as is the speaker's tumor. Her tumor is an undesired child, possibly the
product of sexual assault. The speaker says the tumor "will move to leech at your nipples, and other
parts of you will grow hot" to show how the reader's initial uncaring provisions will turn into
warmth and affection for the child. As the reader's affection grows and the child "make[s] a home in
the damp chasms of your heart," the speaker believes "you'll begin to see the good in everything,"
but despite how wonderful that situation might sound, the speaker lets the readers know otherwise.
She again warns the reader that the tumor will "[make] such a mes of your dreams" and to not "give
in to accidental pleasure." All of the speaker's warnings show that she regrets giving into her tumor
and not doing more to get rid of it which creates a theme of unhappiness.
That theme is further supported by the metaphors scattered throughout "How to Excise a Tumor."
One such metaphor is the "blind aphid." An aphid is a small bug that feeds destructively on plants
and a blind aphid would be particularly undiscerning. Without sight, the aphid "chew[s] straight
through the core." In other words, the aphid or the tumor continues eating and taking until it has
destroyed the

Gst Article
http://www.channelnewsasia.com/stories/singaporelocalnews/view/1238623/1/.html
Summary
This article is generally informing Singaporeans the importance and the need to declare and pay the
taxes of their goods or souvenirs purchased overseas when they return home from their holidays.
The items are subjected to a 7 percent Goods and Services (GST) tax regardless whether the goods
purchased are for their own use or not. However, the government has implemented a form of GST
relief for Singaporeans to allow them to bring a certain combined total value of goods purchased to
be brought back home without having to pay tax. The GST relief is granted to Singaporeans for
goods valuing up to $600, provided they spend more than 48 hours ... Show more content on
Helpwriting.net ...
This is represented in section 24 of the GST Act; GST (imports relief) Order. However from 1 April
2012 onwards following the 2012 Budget Statement, the GST relief for taxable purchases from
overseas have been increased to double the amount which is $600 (if 48 hours or more spent
overseas) and that the age of travellers no longer affects the grant of the relief. The relief excludes
liquor, tobacco products and petroleum purchases.
The basis of this relief is to reduce the inconvenience of travellers who are only bringing back home
small amount of purchases for personal use such as souvenirs. In addition, over the months and
years, it has been observed that the cost of expenditures (most probably due to inflation) have been
increasing steadily thus the relief has been revised upwards to match the expenditure globally. At the
same time, the increase in relief will help to reduce the queue and hassle due to declaration,
checking of receipts as well as payment of taxable goods at the customs in the airport. This is due to
the fact that most travellers will return back home with a substantial amount of purchases. This will

The Whiskey Rebellion
The end of the Revolution was not the end of political turmoil in the United States. In the years
following the Revolution, political parties were forming and disbanding which then led to rebellions
starting. The future of what the country looked like was seen differently by each political faction.
All of the conflicting views of American politics began to manifest into governmental affairs
because of the imposed tax on distilled spirits made by the federal government to pay off the
nation's debts from the American Revolution. This tax was only to be paid in cash, which was
particularly hard on the small frontier farmers because of the fact that they bartered and did not have
access to currency. Protests ran by frontiersmen occurred because ... Show more content on
Helpwriting.net ...
The tax took away much of the farmers' income in western Pennsylvania. They relied on whiskey to
make most of their money and that was taken away from them. In today's society, The Affordable
Care Act relates to the Whiskey Rebellion in a way that it benefits a few but hurts the majority. This
act is meant to grant free health care to those who cannot afford it, and although it helps those who
have lost their jobs it gives free health care to some people who have decided to make bad choices
in life and not work for it like others. By forming this act, it has raised taxes over all for people in
America. These relate because the Whiskey Rebellion was formed as a result of the government
taxing whiskey and making people pay this tax in cash. It was hard on farmers because they did not
have access to currency. The Affordable Care Act is taxing everyone to support those people who
have done nothing to benefit their lives and help make them successful in life. Although both of
these points pose as challenges, they did benefit some of the people in the world. The government's
power was tested and they had to see if they would be able to pursue further and move on from the
controversy and they were able to in the

Epipen Controversy

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