Colorado's Crazy Marijuana Wholesale Tax Base

Colorado imposes a wholesale level marijuana tax. But it requires, in most cases, vertical integration of marijuana businesses – a requirement that eliminates any market based, arm's-length wholesale price to base its tax on. This unknowable tax base makes for uncertainty if not chaos in tax administration

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Year of publication:	2014
Authors:	Oglesby, Pat
Publisher:	[2014]: [S.l.] : SSRN
Subject:	Besteuerungsverfahren \| Taxation procedure \| Großhandel \| Wholesale trade \| Drogenkonsum \| Drug consumption

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Extent:	1 Online-Ressource (5 p)
Type of publication:	Book / Working Paper
Language:	English
Notes:	Nach Informationen von SSRN wurde die ursprüngliche Fassung des Dokuments March 26, 2014 erstellt
Other identifiers:	10.2139/ssrn.2351399 [DOI]
Classification:	A13 - Relation of Economics to Social Values ; D40 - Market Structure and Pricing. General ; E61 - Policy Objectives; Policy Designs and Consistency; Policy Coordination ; E62 - Fiscal Policy; Public Expenditures, Investment, and Finance; Taxation
Source:	ECONIS - Online Catalogue of the ZBW

Persistent link: https://www.econbiz.de/10013062279