In Gulliver’s Travels, Jonathan Swift ventured into tax theory; here is a HuffPo piece, or http://www.huffingtonpost.com/pat-oglesby/taxes-cannabis-gulliver-j_b_7761696.html?utm_hp_ref=tw, that goes into his look at taxing Vices and Folly (a framework I use to analyze cannabis taxes), and more.
The Center for New Revenue 