NCJ Number
127359
Journal
Journal of Drug Issues Volume: 20 Issue: 4 Dated: (Fall 1990) Pages: 605-618
Date Published
1990
Length
14 pages
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)