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Authors

Jeremy P. Gove

Abstract

This article discusses the tax schemes of newly legal recreational marijuana in both Colorado and Washington and how these taxes are similar to other taxes the state levies. This article then examines the policies behind the taxation of marijuana, including competing theories of taxation. Finally, this article concludes that while both states succeed in generating revenue, the taxing scheme employed fails to optimize revenue, creating deadweight loss for both the state economy and the recreational marijuana market.

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