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Full-Text Articles in Law

Marijuana Taxation: Theory And Practice, Benjamin Leff Jan 2021

Marijuana Taxation: Theory And Practice, Benjamin Leff

Articles in Law Reviews & Other Academic Journals

Marijuana legalization creates a host of complex legal problems, not the least of which is how to best tax the emerging legal market. This Essay attempts to bridge the gap between tax theory and marijuana policy to make some modest claims. First, it roots the discussion of state-level marijuana taxation in the theoretical distinction between ordinary revenue-raising taxes and "Pigouvian" or regulatory taxes. It makes the somewhat controversial claim that the best taxing strategy for states is to attempt to capture as much of the marijuana legalization premium as possible without driving consumers into the illegal market and that other …


Take Time To Wander Outside Your Comfort Zone, David Spratt Jan 2018

Take Time To Wander Outside Your Comfort Zone, David Spratt

Articles in Law Reviews & Other Academic Journals

No abstract provided.


Reforming The True-Sale Doctrine, Heather Hughes Jan 2018

Reforming The True-Sale Doctrine, Heather Hughes

Articles in Law Reviews & Other Academic Journals

No abstract provided.


Identifying Horizontal Price Fixing In The Electronic Marketplace, Jonathan Baker Jan 1996

Identifying Horizontal Price Fixing In The Electronic Marketplace, Jonathan Baker

Articles in Law Reviews & Other Academic Journals

No abstract provided.