Abstract
This paper was originally presented as part of a 2004 National Tax Association Spring Symposium panel honoring Bruce Davie. It builds off of an article that Oavie wrote for the National Tax Journal in 1994 in which he developed a typology for classifying excise taxes and identifying tax expenditures in the federal excise tax system. This paper continues where Oavie left off, updating his model, adjusting for new trends in taxation, and producing an excise tax expenditure budget consistent with the normal structure of excise taxes as defined by Davie in 1994.
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