Francine J. Lipman
University of Nevada, Las Vegas - William S. Boyd School of Law
William S. Boyd Professor of Law
4505 South Maryland Parkway
Box 451003
Las Vegas, NV 89154
United States
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Ideas:
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About 315 individuals suffer gun violence every single day across America. Mass gun violence does not seem to discriminate. Mass shootings are becoming more common place and are resulting in greater numbers of victims. Tragically, despite strong public support little progress has been made in the extremely politically charged area of gun control. Nevertheless, cities and counties have enacted gun tax legislation. For example, on January 1, 2016, Seattle began imposing a $25 gun and a 2 to 5 cent ammunition tax with tax revenues targeted for gun violence research. The Illinois county that includes Chicago adopted a tax on gun sales in 2012. This paper will explore existing federal, state, and local gun tax legislation in the United States. It will do so using a critical theory framework that includes storytelling from the perspective of gun violence victims and their families. The paper will also explore academic literature and theories that criticize or support these tax laws.
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