Drug Taxes and Tax Rates: Policies, Efficiency, or Justice?

• NCJ Number: 127359
• Journal: Journal of Drug Issues Volume: 20 Issue: 4 Dated: (Fall 1990) Pages: 605-618
• Author(s): C N Mitchell
• Date Published: 1990
• Length: 14 pages
• Publication Format: Article
• Publication Type: Survey
• Language: English
• Country: United States of America

Annotation

Tax controls are one of the leading alternatives to drug prohibition. The impact, success, and acceptability of drug taxes depends, however, on which tax model is applied.

Abstract

This article examines political, economic, and legal drug tax models and concludes that a retributive model, which is similar to an efficiency-based tax, is the best choice. The article examines revenue potential and considers how drug tax monies should be spent. Criticisms of tax controls are also considered. 52 references (Author abstract)