How High? Adjusting California’s Cannabis Taxes

Dec 17, 2019 - Miller, Keaton and Boyoung Seo (2019). “Tax Revenues When Substances Substitute: Marijuana, Alcohol, and Tobacco. ” Mimeo, University of Oregon. National Academies of Sciences, Engineering, and Medicine (2017).
https://lao.ca.gov/Publications/Report/4125

Comparing Taxes on Cannabis to Taxes on Other Products in California

Dec 17, 2019 - We estimate that most cannabis purchased with a doctor ’s recommendation is subject both to sales taxes and excise taxes because the purchaser does not have a state-issued medical ID card, resulting in a higher overall tax rate than other medicines.
https://lao.ca.gov/Publications/Report/4123