Administrative Issues Associated with a Federal Recreation Trust Fund Supported by a Manufacturers' Excise Tax

Authors

  • John L. Crompton
  • Jill M. Decker

Keywords:

Federal funding, recreation and parlcs, recreation trust fund, manufacturers' excise tax.

Abstract

The paper discusses the practical aspects of administering a federal recreation trust fund supported by a manufacturers' excise tax on recreational equipment. It suggests that excise taxes be imposed at levels similar to those currently levied on sport flShing and hunting equipment. To meet the closed-loop criterion, the resultant revenues could be designated for one of four use accounts: indoor, outdoor-intensive, outdoor-extensive, and loans. Potential revenues from this tax in 1987 would have been approximately $300 million. Administration of the fund should be the responsibility of a congressionally chartered nonprofit foundation.?

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Published

1989-04-04

Issue

Vol. 7 No. 2 (1989)

Section

Regular Papers

License

Sagamore Publishing LLC (hereinafter the “Copyright Owner”)

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