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For most excise taxes, the best choice of tax base is the externalityAn externality, in economic terms, is a side effect or consequence of an activity that is not reflected in the cost of that activity, and not primarily borne by those directly involved in said activity

"They knew smoking irritates and makes you cough and gag

The barrels, after Fadeley took possession, were found to be shorter than the legal minimum under federal law requiring registration as a short-barreled shotgun and payment of a $200 tax under the NFA

We recommend filtering these types of samples with a Whatman .40 m filter prior to analysis

Grow resistant varieties