Recommended readings on marijuana reform and tax laws, policies and practices

Over the next two months, the students in my Marijuana Law, Policy and Reform seminar are "taking over" the class and classroom by selecting topics of special interest to them and assembling readings to provide the basis for our classroom discussions of these topics.  I am excited to be able to post those readings in this space, and the first week is devoted to coverage of tax issues.  Here is my students' recommended reading list with links to all the terrific reader-friendly resources they have assembled:

Sources addressing Colorado and Washington's tax plans

• "Colorado Amd 64 Taskforce Tax Recommendations," an attached PDF [available here Download Colorado Amd 64 Taskforce Tax Recommendations] excerpting 4 pages from the Governor's taskforce's report on regulation more generally. These recommendations shaped Proposition AA.

• Information on Proposition AA, the Colorado tax law that voters will approve (or not) in November. Includes the text of the proposition and some analyses. Also, a link to H.B. 1318, which basically created Prop AA and submitted it for voter approval.

• Colorado State University fiscal analysis of weed tax

• The Anti-Proposition AA movement. The proposed taxes are too high, they say.

• Denver wants a 3.5% local tax on marijuana, with ability to increase up to 15% later.

• Washington's Initiative Fiscal Impact

General sources on marijuana taxation

• "Cato Estimated Tax Revenue from Legalization," attached PDF [available here  Download Cato Estimated Tax Revenue from Legalization] projecting revenues from 50% excise tax on marijuana, asserted to be comparable to existing alcohol and cigarette taxes.

• Rand Study on Legalization Effects, chapters 3 and 4 are relevant to our topic. Having trouble excerpting from the full PDF.

• Oakland has a 5% marijuana tax already

• Federal bill, H.R. 501, proposing 50% excise tax on marijuana

• SAMSHA National Survey on Drug Use and Health, 2013: The relevant portion is Section 2: figures 2.1, 2.2, 2.9 and 2.10. Illicit Drug Use. Details marijuana use figures by frequency, amount, and age categories.

Sources addressing existing State/Federal/Local alcohol taxation

• State tax rates on alcohol and cigarettes 

• Economic research shows high alcohol taxes reduce bad stuff

• "Big Booze" lobbies against alcohol tax increases

• Overview of the considerations in setting alcohol tax rates