Pat Oglesby

Center for New Revenue

Attorney

1830 North Lakeshore Drive

Chapel Hill, NC 27514

http://www.newrevenue.org

SCHOLARLY PAPERS

14

DOWNLOADS

2,026

SSRN CITATIONS

1

CROSSREF CITATIONS

1

Scholarly Papers (14)

Laws To Tax Marijuana (How To Tax It)

State Tax Notes, Vol. 59, No. 4, 2011
Number of pages: 56 Posted: 25 Jan 2011 Last Revised: 13 Jun 2012
Pat Oglesby
Center for New Revenue
Downloads 375 (87,468)

Abstract:

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Tax, excise, marijuana, alcohol, tobacco, monopoly

Laws To Tax Marijuana

State Tax Notes, Vol. 59, No. 4, 2011
Number of pages: 30 Posted: 13 Feb 2013 Last Revised: 10 Nov 2013
Pat Oglesby
Center for New Revenue
Downloads 118 (263,473)

Abstract:

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Tax, excise, marijuana, alcohol, tobacco, monopoly

2.

Gangs, Ganjapreneurs, or Government: Marijuana Revenue Up for Grabs

State Tax Notes, Vol. 66, No. 4, October 22, 2012
Number of pages: 15 Posted: 23 Oct 2012 Last Revised: 13 Nov 2012
Pat Oglesby
Center for New Revenue
Downloads 334 (100,579)

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3.

The Ace in the Game: Revenue from Legalized Marijuana

Number of pages: 13 Posted: 14 Apr 2014 Last Revised: 05 May 2014
Pat Oglesby
Center for New Revenue
Downloads 269 (126,967)

Abstract:

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tax, excise, marijuana, alcohol, tobacco

4.

Marijuana Taxes — Present and Future Traps

Tax Notes Volume 83, Number 4, January 23, 2017
Number of pages: 11 Posted: 22 Feb 2017 Last Revised: 15 Aug 2017
Pat Oglesby
Center for New Revenue
Downloads 162 (203,987)

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5.

Colorado's Crazy Marijuana Wholesale Tax Base

Number of pages: 5 Posted: 08 Nov 2013 Last Revised: 27 Mar 2014
Pat Oglesby
Center for New Revenue
Downloads 160 (206,209)
Citation 1

Abstract:

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tax, marijuana

6.

Supplemental Thoughts About Revenue from Marijuana in Vermont

Number of pages: 30 Posted: 17 Jan 2015 Last Revised: 20 Jan 2015
Pat Oglesby
Center for New Revenue
Downloads 92 (310,570)

Abstract:

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tax, excise, marijuana, alcohol, tobacco

7.

States May Be Stuck with Second-Best Marijuana Taxes

State Tax Notes, Vol. 72, No. 9, 2014
Number of pages: 6 Posted: 19 Jun 2014
Pat Oglesby
Center for New Revenue
Downloads 81 (335,867)

Abstract:

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tax, excise, marijuana, alcohol, tobacco

8.

Best Marijuana Taxes Yet: California's Proposition 64

Number of pages: 5 Posted: 07 Oct 2016 Last Revised: 15 Oct 2016
Pat Oglesby
Center for New Revenue
Downloads 76 (348,567)

Abstract:

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Tax, Excise, Marijuana

9.

State-of-the-Art Federal Marijuana Tax Bills

Number of pages: 7 Posted: 11 Dec 2017
Pat Oglesby
Center for New Revenue
Downloads 73 (356,623)

Abstract:

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Tax, Marijuana, Cannabis

10.

How Not to Tax Marijuana

Number of pages: 4 Posted: 14 Feb 2014
Pat Oglesby
Center for New Revenue
Downloads 69 (367,629)

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11.

Cannabis Potency Tax Feasibility Study: A Report for the Washington State Liquor & Cannabis Board

Number of pages: 55 Posted: 14 Nov 2019
Pepperdine University - School of Public Policy, BOTEC Analysis, LLC, Center for New Revenue, Aperture Research, Independent and New York University Marron Institute of Urban Management
Downloads 64 (382,366)

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Cannabis, Marijuana, Drug Policy, THC, Taxation, Sin Tax, I502

12.

'Tax Repatriation Holiday': Choosing Words Strategically

Number of pages: 4 Posted: 25 Nov 2011 Last Revised: 18 Feb 2012
Pat Oglesby
Center for New Revenue
Downloads 61 (391,826)
Citation 1

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Tax, Repatriation, Holiday, Deferral, Unitary, Territoriality, Worldwide Taxation, International Taxation, International Tax Policy, Territorial

13.

Repatriation to the Tune of 'Revolution'

Tax Notes, Vol. 136, No. 1, 2012
Number of pages: 2 Posted: 10 Jul 2012
Pat Oglesby
Center for New Revenue
Downloads 52 (422,341)

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14.

Marijuana Revenue Competition — Look Out Below

State Tax Notes, Vol. 88, No. 6, 2018
Number of pages: 7 Posted: 27 Jun 2018
Pat Oglesby
Center for New Revenue
Downloads 40 (469,777)

Abstract:

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tax, cannabis, marijuana, revenue, black market, law enforcement