This time of 12 months, I get enthusiastic about every kind of March actions: the NCAA event, the change to sunlight saving time, the method of MLB Opening Day and my very own season of golf. However, as longtime readers of this weblog could know, March can be when college students in my Marijuana Regulation, Coverage, and Reform seminar “take over” my class by means of shows on analysis subjects of his selection. Earlier than their shows, college students are anticipated to supply on this space some background on their matter and hyperlinks to some related readings or supplies. The primary of our class shows subsequent week will likely be analyzing state tax points. Right here's how my pupil described his matter together with the background readings he offered to classmates (and the remainder of us):
Along with making a wholesome market, all grownup authorized states appear to share a couple of frequent objectives with regards to regulating grownup marijuana: (1) forestall substance abuse; (2) prohibit minors from utilizing marijuana; (3) stifle the event of illicit markets; and (4) prohibits individuals from working motor automobiles whereas below the affect of marijuana.
All states strive in a single type or one other to include these objectives into their marijuana taxation schemes. That’s, to make use of the revenues collected from marijuana taxes and put them in funds that assist obtain the objectives of the state. However what income allocation schemes appear to greatest accomplish these objectives? For instance, to realize the objectives of stopping substance abuse and limiting minors from utilizing marijuana, it’s higher to allocate income to a normal regulation enforcement fund, or to allocate these revenues to a social fairness fund with the acknowledged objective of investing in substance abuse. prevention and youth improvement? And might we study one thing from the historical past of the taxation of different merchandise, resembling alcohol, tobacco or playing?
This presentation offers a short define of my paper that analyzes what marijuana taxation schemes appear to greatest accomplish the states' frequent objectives.
Sources (categorized)
State tax allocation schemes
Regulation Enforcement Overfunding Dangers; Dangers of Underfunding Marijuana Enforcement Coaching
Substance Abuse and Youth Growth
Be taught from Sin Taxes (Westlaw Hyperlinks)
