全球智库信息集成服务系统(G2TT): Understanding and Assessing the Costs of the Federal Retail Excise Tax on the Department of Defense

G2TT

来源类型	Research Reports
规范类型	报告
DOI	https://doi.org/10.7249/RR1635
来源ID	RR-1635-OSD
	Understanding and Assessing the Costs of the Federal Retail Excise Tax on the Department of Defense
	Edward G. Keating; Chad Pino; Sarah H. Bana
发表日期	2016
出版年	2016
页码	50
语种	英语
结论	The fact that original equipment manufacturers (OEMs) make Federal Retail Excise Tax (FRET) payments on vehicles that they sell to the U.S. Department of Defense (DoD) is counterintuitive. This is a right-pocket-to-left-pocket transfer within the government, except it encumbers OEMs, increasing costs. There may be scope for DoD to reduce its FRET bill through management changes. OEMs should be informed when a FRET-eligible vehicle's first usage is outside of the country, rendering that vehicle tax-exempt. Subject-matter experts expressed concern that FRET has been paid unnecessarily on exported vehicles, though we have not found evidence of this phenomenon being widespread. If DoD wishes to pursue reform options, the most direct way to do so would be through the legislative process, i.e., convincing Congress to include such a reform in annual defense-related legislation. Indeed, DoD could only pursue options involving direct payments to the Highway Trust Fund through legislation. A second, non-legislative path to pursuing DoD exemption from FRET payments would be to seek relief from the Department of the Treasury. The Secretary of the Treasury has the authority to exempt items purchased from taxes if those taxes become a substantial burden. Indirect costs of FRET are real, but there is no objective test on whether the current costs are "substantial."
主题	Military Budgets and Defense Spending ; Military Vehicles ; United States Department of Defense
URL	https://www.rand.org/pubs/research_reports/RR1635.html
来源智库	RAND Corporation (United States)
引用统计
资源类型	智库出版物
条目标识符	http://119.78.100.153/handle/2XGU8XDN/108370
推荐引用方式 GB/T 7714	Edward G. Keating,Chad Pino,Sarah H. Bana. Understanding and Assessing the Costs of the Federal Retail Excise Tax on the Department of Defense. 2016.

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