Paul L. Caron
Dean




Monday, April 22, 2013

High Tax States: Options for Gleaning Revenue from Legal Cannabis

MarijuanaJonathan P. Caulkins (Carnegie Mellon), Angela Hawken (Pepperdine), Beau Kilmer (RAND Corporation), Mark A.R. Kleiman (UCLA), Katherine Pfrommer (RAND Corporation), Jacob Pruess (Carnegie Mellon) & Timothy Shaw (Carnegie Mellon), High Tax States: Options for Gleaning Revenue from Legal Cannabis, 91 Or. L. Rev. 1041 (2013):

This Article is divided into two Parts. Part I addresses excise taxes,14 and Part II addresses other ways a legalized industry could produce government revenue. In both Parts the goal is to identify conceptual issues and provide a framework for thinking about revenues. However, the goal is not to provide specific revenue estimates, which naturally depend on the particulars of the law and impossible-to-predict-at-present aspects of the federal response to these laws.

(Hat Tip: Pat Oglesby.)

https://taxprof.typepad.com/taxprof_blog/2013/04/high-tax-states.html

Scholarship, Tax | Permalink

TrackBack URL for this entry:

https://www.typepad.com/services/trackback/6a00d8341c4eab53ef017eea790fb2970d

Listed below are links to weblogs that reference High Tax States: Options for Gleaning Revenue from Legal Cannabis:

Comments