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How Not to Tax Marijuana

4 Pages Posted: 14 Feb 2014  

Pat Oglesby

Center for New Revenue

Date Written: February 12, 2014

Abstract

Three mistakes are plaguing marijuana tax administration: Collecting late, taxing manipulable price, and tying lawmakers' hands. While a prominent California initiative makes all three mistakes, proposals in Alaska, Maine, Maryland, New York, and Rhode Island avoid them all.

Suggested Citation

Oglesby, Pat, How Not to Tax Marijuana (February 12, 2014). Available at SSRN: https://ssrn.com/abstract=2394869 or http://dx.doi.org/10.2139/ssrn.2394869

Pat Oglesby (Contact Author)

Center for New Revenue ( email )

1830 North Lakeshore Drive
Chapel Hill, NC 27514

HOME PAGE: http://www.newrevenue.org

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