A Colorado measure to impose sales and excise taxes of 25 percent on newly legalized recreational marijuana and earmark the first $40 million in revenue for public schools was approved by voters on Tuesday, Governor John Hickenlooper said.

The move showed a willingness on the part of Colorado voters to tax marijuana for the public benefit even as they roundly defeated a broader tax measure that would have increased state income taxes to raise $1 billion for schools.

via ca.news.yahoo.com

Taxing goods with demand that is relatively insenstive to price changes–we call that inelastic demand–as we might expect the demand for marijuana among marijuana users will raise revenue and create a disincentive to smoke marijuana for some (although that disincentive might be small). Taxing income will raise revenue and create a disincentive to work (although that disincentive might be small as well).

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  1. William Schudlich Avatar

    Plus, it will create a black market incentive in both cases (although that incentive depends on the risk/reward relationship).

  2. Kevin Avatar

    Can also look at it as an application of the Laffer curve – bringing the tax rate on pot down from 100%* to just 25%. So the amount of tax revenue will rise.
    * Tax rate could be said to be even more than 100% if you factor in jail time, etc – jail, of course, is a deadweight loss.

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