Federal Taxation of Cannabis, Part I: The Tax Law's War on Drugs
Tax Notes Federal, 2019
4 Pages Posted: 5 Nov 2019
Date Written: August 5, 2019
In the first of a three-part series on the taxation of cannabis, Allen provides a framework for debate regarding the tax code’s treatment of illegal activities or payments.
Keywords: Cannabis, 280E, Opioids, Taxation, Tax
JEL Classification: K34
Suggested Citation: Suggested Citation