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1 Stephen J. Entin, Taxing Talk: The Telephone Excise Tax and Universal Service Fees [i] (2000)

handle is hein.taxfoundation/bpdexz0001 and id is 1 raw text is: Table of Contents
Executive             Su           a-  y  ...................................................................................                             I
Excise Taxes and Economic Distortions ..................................................                                                                  3
The      Federal Excise                   Tax      .............................................................................                          4
Not a        User      Fee      .....................................................................................                            4
Not a        Luxury Tax                 .............................................................................                          4
Not a        Sin Tax           ....................................................................................                            5
No     Excuse, Sir! ....................................................................................                                         5
Prospects             for     Repeal          ..........................................................................                         6
The Universal Service Program: Hidden Taxes and Transfers ...............                                                                                 7
A   Poor        Anti-Poverty                Program              ............................................................                    9
Com       petition          and       Efficiency            ..............................................................                     10
The Schools, Public Libraries and
Rural H          ealth       Care       Providers             Fund        ....................................................                 11
Proposed              Rem      edial Legislation                    ................................................................                    13
Cross-Subsidies                    Pcrvade           Public         Policy          ....................................................                15
Conclusion                .................................................................................................                             16

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