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NCJ Number: 127359 Find in a Library
Title: Drug Taxes and Tax Rates: Policies, Efficiency, or Justice?
Journal: Journal of Drug Issues  Volume:20  Issue:4  Dated:(Fall 1990)  Pages:605-618
Author(s): C N Mitchell
Date Published: 1990
Page Count: 14
Type: Survey
Format: Article
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)
Main Term(s): Tax effects on crime
Index Term(s): Drug regulation; Economic analysis of crime; Society-crime relationships
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