1、1 For a complete legislative history of the telephone excise tax see The Federal Excise Tax onTelephone Service: A History. CRS Report RL30553, by Louis Alan Talley.Congressional Research Service ? The Library of CongressCRS Report for CongressReceived through the CRS WebOrder Code RS20119Updated Fe
2、bruary 1, 2001The Telephone Excise Tax: Revenues, Effects, and Repeal ProposalsLouis Alan TalleySpecialist in TaxationGovernment and Finance DivisionSummaryThe federal excise tax on local and long distance telephone service producessubstantial revenues even at a tax rate of 3%. In the Budget for fis
3、cal year 2001 it isreported that the tax reached a new record in collections of $5.185 billion in FY1999.These taxes go into the general receipts of the U.S. Treasury and are not dedicated toa trust fund or any other special purpose. In the debate over whether the tax should berepealed, interested p
4、arties have attributed a number of advantages and disadvantagesto the tax. Not only is the tax administratively easy for the federal government to collect,but it also continues to generate large and stable amounts of revenue. Those who favorthe tax note that there is no serious evidence that the com
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